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GELI BAGRA vs. THE UNION OF INDIA & OTHERS
(Gauhati High Court)

Hon'ble Judges:

KARDAK ETE

Pet. Counsel

Kago Tana

Res. Counsel

Marto Kato

Tania Kipa

Petitioner / Applicant	GELI BAGRA
Respondent	THE UNION OF INDIA & OTHERS
Court	Gauhati High Court
State	Assam
Date	Jun 11, 2025
Order No.	WP(C)/258/2025
Citation	2025(6) TAXREPLY 13748
Original Order
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ORDER
ORDER PER Heard Mr. K. Tana, learned counsel for the petitioner. Also heard Mr. M. Kato, learned DSGI and Mr. T. Kipa, learned Standing Counsel, CGST for the respondent nos.2 and 3. 2. Having considered the nature of issue involved in this petition and as agreed to by the learned counsel for the parties, this present writ petition is taken up for disposal at the motion stage. 3. Challenge made in this writ petition is to the Order No.ZA120420000682E dated 26.12.2019 passed by the Superintendent of CGST Pasighat Range, Arunachal Pradesh, whereby, the GST registration of the petitioner has been cancelled on the ground that the petitioner assessee has stopped filing GSTR-3B returns for more than six consecutive months and also not responded to the GSTR-3A notice. 4. Briefly put, the case of the petitioner is that he has been carrying on a business under the name of M/S G.B. Enterprise with its principal place of business at Aalo, West Siang District, Arunachal Pradesh a....