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DEVENDRA SINGH RATHORE vs. CGST AND CX AND ANR. NAHARLAGUN
(Gauhati High Court)

Hon'ble Judges:

ROBIN PHUKAN

Pet. Counsel

T. Gameh

Rei Mama

Res. Counsel

Tania Kipa

Petitioner / Applicant	DEVENDRA SINGH RATHORE
Respondent	CGST AND CX AND ANR. NAHARLAGUN
Court	Gauhati High Court
State	Assam
Date	Jun 3, 2025
Order No.	WP(C)/209/2025
Citation	2025(6) TAXREPLY 13744
Original Order
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ORDER
ORDER PER Heard Mr. M. Hali, learned counsel for the petitioner and Mr. M. K. Boro, learned Standing Counsel, CGST & CX, appearing for the respondent Nos. 1 and 2. Mr. Hali submits that the petitioner herein, has been operating a wood based factory at 9th mile, Changlang, Arunachal Pradesh, under a lease agreement with the actual proprietor, Shri Thinghaap Taiju. Due to insufficient supply of raw materials, the said factory remained non-functional for almost 1(one) year, during the period 2023 to 2024. Mr. Hali, also submits that the petitioner has not received any notice from the respondent authorities, asking him to file the GST returns, and that the petitioner operates the wood-based industry and relies on GST registration for business operations, including issuing invoices and claiming Input Tax Credit (ITC). However, by the impugned order dated 04.12.2023, the respondent authorities cancelled the GST registration of the petitioner, citing a show-cause notice dated 1....