12.08.2025
Heard Shri R. S. Mishra, learned counsel for the petitioner and Shri K. Jain,
learned counsel appearing on instructions of Shri S. C. Keyal, learned Senior Standing
Counsel, CGST for the respondents.
2. It is the case of the petitioner that he has been carrying out his business under
the name & style, “M/s Disang Enterprise”. He is the sole proprietor and is an assessee
registered under the Central Goods and Services Tax (CGST) Act, 2017/Assam Goods
and Services Tax (AGST) Act, 2017 bearing registration No. 18AJKPB8357Q2ZE.
Because of non-filing of GST returns for a continuous period of six months, the
petitioner was served with a show cause notice bearing reference No.
ZA1801200058150 dated 08.01.2020 asking him to furnish reply to the aforesaid
notice within a period of 7 (seven) days from the date of service of notice and it was
mentioned in the aforesaid show cause notice that if the petitioner fails to furnish a
reply within the stipulated date or fails to appear for personal hearing on the
appointed date and time, the case will be decided ex-parte on the basis of the
available records and on merits. However, no date of hearing was notified. Thereafter,
the impugned order dated 08.01.2020 was passed by the Superintendent, Sivasagar-
3, Sivasagar Zone, whereby the petitioner’s GST registration has been cancelled
without assigning any reason.