MD. NEKIB HUSSAIN vs THE UNION OF INDIA AND 2 ORS Advocate - DY.S.G.I., ,SC, GST — WP(C)/2789/2026

Case under Constitution of India Section 226. Disposed: Contested--Disposed Of on 01st June 2026.

Case disposed

CNR: GAHC010101572026

e-Filing Number

21-05-2026

Filing Number

WP(C)/5798/2026

Filing Date

21-May-2026

Registration No

WP(C)/2789/2026

Registration Date

27-May-2026

Judge

Honourable Mr. Justice Kardak Ete

Coram

Honourable Mr. Justice Kardak Ete

Bench Type

Single Bench

Category

10120 - Other Tax matters. ( 120 )

Judicial Branch

Writ Section

Decision Date

01-Jun-2026

Nature of Disposal

Contested--Disposed Of

Last updated 03-Jun-2026

Acts & Sections

Constitution of India Section 226

Petitioner(s)

  1. 1.MD. NEKIB HUSSAIN

    Adv. MR. R S MISHRA,MS. M DEY,MS. M DEY, ,MS B SARMA,MS. M DEY

Respondent(s)

  1. 1.THE UNION OF INDIA AND 2 ORS Advocate - DY.S.G.I., ,SC, GST

  2. 2.THE PRINCIPAL COMMISSIONER

  3. 3.THE JURISDICTION OFFICER/ SUPERINTENDENT,

Case History

  1. Case disposedDisposed

  2. 01-Jun-2026

    Honourable Mr. Justice Kardak EteView PDF

    Case Summary: MD. Nekib Hussain v. Union of India Court Decision: The Gauhati High Court allowed the writ petition and granted relief to the petitioner. The court directed that if the petitioner submits an application within 60 days, furnishes all pending GST returns, and complies with Rule 22(4) of CGST Rules 2017 by paying all tax arrears with interest and late fees, the GST authority must consider restoration of his cancelled registration expeditiously. Key Reasoning: The petitioner's GST registration was cancelled for non-filing of returns for 6 months due to his tax consultant's negligence. Relying on the precedent *Dhirghat Hardware Stores*, the court held that the proviso to Rule 22(4) allows dropping of cancellation proceedings when a defaulting assessee demonstrates willingness to file pending returns and pay dues in full, as cancellation entails serious civil consequences. This case analysis is maintained by casestatus.in based on publicly available court records.

  3. 21-May-2026

    Case filed

    Registration No. WP(C)/2789/2026

casestatus.in Summary

Case Summary: MD. Nekib Hussain v. Union of India Court Decision: The Gauhati High Court allowed the writ petition and granted relief to the petitioner. The court directed that if the petitioner submits an application within 60 days, furnishes all pending GST returns, and complies with Rule 22(4) of CGST Rules 2017 by paying all tax arrears with interest and late fees, the GST authority must consider restoration of his cancelled registration expeditiously. Key Reasoning: The petitioner's GST registration was cancelled for non-filing of returns for 6 months due to his tax consultant's negligence. Relying on the precedent *Dhirghat Hardware Stores*, the court held that the proviso to Rule 22(4) allows dropping of cancellation proceedings when a defaulting assessee demonstrates willingness to file pending returns and pay dues in full, as cancellation entails serious civil consequences. This case analysis is maintained by casestatus.in based on publicly available court records.

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