M/S SAGAR ENTERPRISE AND ANR vs THE UNION OF INDIA AND 3 ORS. Advocate - DY.S.G.I., ,SC, FINANCE — WP(C)/2357/2026

Case under Constitution of India Section 226. Disposed: Contested--Disposed Of on 06th May 2026.

Case disposed

CNR: GAHC010086992026

e-Filing Number

04-05-2026

Filing Number

WP(C)/4950/2026

Filing Date

04-May-2026

Registration No

WP(C)/2357/2026

Registration Date

04-May-2026

Judge

Honourable Mr. Justice Manish Choudhury

Coram

Honourable Mr. Justice Manish Choudhury

Bench Type

Single Bench

Category

10101 - Sales Tax ( 101 )

Judicial Branch

Writ Section

Decision Date

06-May-2026

Nature of Disposal

Contested--Disposed Of

Last updated 09-Jun-2026

Acts & Sections

Constitution of India Section 226

Petitioner(s)

  1. 1.M/S SAGAR ENTERPRISE AND ANR

    Adv. MR. P K DEKA,N CHAUDHURY,N CHAUDHURY, ,MR. P DAIMARY,N CHAUDHURY

  2. 2.SABAD ALAM BARLASKAR

Respondent(s)

  1. 1.THE UNION OF INDIA AND 3 ORS. Advocate - DY.S.G.I., ,SC, FINANCE

  2. 2.THE STATE OF ASSAM

  3. 3.THE PRINCIPAL COMMISSIONER OF STATE TAX,

  4. 4.THE ASSISTANT COMMISSIONER OF STATE TAX

Case History

  1. Case disposedDisposed

  2. 06-May-2026

    Honourable Mr. Justice Manish ChoudhuryView PDF

    CASE SUMMARY The Gauhati High Court quashed a GST registration cancellation order dated 29.08.2024 as being arbitrary and non-compliant with statutory requirements. The Proper Officer cancelled petitioner's GST registration for non-filing of returns for six continuous months but issued a non-speaking order lacking reasons, violating Form GST REG-19 requirements and principles of natural justice. The court set aside the cancellation and gave petitioner one month to either file a reply to the Show Cause Notice or furnish pending returns with full tax payment, interest, and penalties. This case analysis is maintained by casestatus.in based on publicly available court records.

  3. 04-May-2026

    Case filed

    Registration No. WP(C)/2357/2026

casestatus.in Summary

CASE SUMMARY The Gauhati High Court quashed a GST registration cancellation order dated 29.08.2024 as being arbitrary and non-compliant with statutory requirements. The Proper Officer cancelled petitioner's GST registration for non-filing of returns for six continuous months but issued a non-speaking order lacking reasons, violating Form GST REG-19 requirements and principles of natural justice. The court set aside the cancellation and gave petitioner one month to either file a reply to the Show Cause Notice or furnish pending returns with full tax payment, interest, and penalties. This case analysis is maintained by casestatus.in based on publicly available court records.

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