SRI BHUSHAN CHANDRA DEKA vs THE UNION OF INDIA AND 3 ORS Advocate - DY.S.G.I., ,SC, CGST — WP(C)/2730/2026

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

Case disposed

CNR: GAHC010101592026

e-Filing Number

21-05-2026

Filing Number

WP(C)/5800/2026

Filing Date

21-May-2026

Registration No

WP(C)/2730/2026

Registration Date

25-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 ART 226

Petitioner(s)

  1. 1.SRI BHUSHAN CHANDRA DEKA

    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 3 ORS Advocate - DY.S.G.I., ,SC, CGST

  2. 2.THE PRINCIPAL COMMISSIONER

  3. 3.THE ADDITIONAL COMMISSIONER (APPEALS),

  4. 4.THE JURISDICTION OFFICER SUPERINTENDENT

Case History

  1. Case disposedDisposed

  2. 01-Jun-2026

    Honourable Mr. Justice Kardak EteView PDF

    Case Summary: WP(C) 2730/2026 Decision: The Gauhati High Court allowed the writ petition and directed the GST authorities to consider restoring the petitioner's GST registration if he files an application within 60 days and complies with Rule 22(4) of the CGST Rules, 2017 by submitting all pending returns and paying outstanding tax dues with interest and late fees. Key Reasoning: The court found the case identical to the precedent *Dhirghat Hardware Stores*, where registration was cancelled for non-filing of returns for 6 months due to health issues. Under the proviso to Rule 22(4), if the assessee furnishes pending returns and makes full tax payment, authorities must drop proceedings and restore registration. This case analysis is maintained by casestatus.in based on publicly available court records.

  3. 21-May-2026

    Case filed

    Registration No. WP(C)/2730/2026

casestatus.in Summary

Case Summary: WP(C) 2730/2026 Decision: The Gauhati High Court allowed the writ petition and directed the GST authorities to consider restoring the petitioner's GST registration if he files an application within 60 days and complies with Rule 22(4) of the CGST Rules, 2017 by submitting all pending returns and paying outstanding tax dues with interest and late fees. Key Reasoning: The court found the case identical to the precedent *Dhirghat Hardware Stores*, where registration was cancelled for non-filing of returns for 6 months due to health issues. Under the proviso to Rule 22(4), if the assessee furnishes pending returns and makes full tax payment, authorities must drop proceedings and restore registration. This case analysis is maintained by casestatus.in based on publicly available court records.

Explore other courts

District Courts Supreme Court
Search Another Case