Authority: High Court of Meghalaya at Shillong
Order Date: 18 August 2026
Case Overview
- Petitioner: Petro Chemical Mercantile Private Limited, a private company registered under the Companies Act, 1956, represented by Shri Vijay Kumar Sah (Manager) and counsel Dr. A. Saraf, Sr. Adv., assisted by Mr. S.J. Saikia.
- Respondents: (1) State of Meghalaya, represented by the Commissioner and Secretary, Finance Department; (2) Commissioner of Taxes, Meghalaya; (3) Superintendent of Taxes, Ri‑Bhoi Circle, Government of Meghalaya.
- Dispute: A show‑cause notice dated 22‑May‑2026 issued by Respondent No.3 proposed cancellation of the petitioner’s GST registration under section 29(2)(e) of the Meghalaya GST Act, 2017, alleging that no manufacturing/production activity was carried out at the declared principal place of business and that tax invoices and Input Tax Credit were claimed without corresponding actual supply.
- Petitioner’s Reply: On 25‑May‑2026 the petitioner filed a detailed reply denying the allegations, submitting statutory and commercial records, GST returns, and asserting genuine business transactions. The tax authorities did not render a decision on the reply within the stipulated period, leading to the filing of writ petition WP(C) No.369 of 2026.
Final Outcome
- The Court, after hearing senior counsel for the petitioner and the Government Advocate for the respondents, directed the respondent authorities to consider the petitioner’s reply and decide the matter expeditiously, preferably within three weeks from the date of this order.
- The writ petition is hereby closed and disposed of.
Topics: GST Cancellation, Tax Litigation