N Chetia And Sons Trading And 2 Ors Vs State of Assam
Date: February 3, 2026
Subject Matter
GSTIN Revocation, Return Filing, and Installment Payment Permitted Subject to Security for Dues
Summary
The petition is allowed . The High Court granted liberty to the petitioners to apply for the revocation of their GSTIN cancellation, file pending returns, and clear their GST liabilities in installments. This is contingent upon furnishing sufficient…
FULL TEXT OF THE JUDGMENT/ORDER OF GAUHATI HIGH COURT Heard Mr. S. Barthakur, learned counsel for the petitioners and Mr. B. Chowdhury, learned Standing Counsel for the Finance & Taxation. 2. This proceeding, under Article 226 of the Constitution of India, is instituted by petitioners seeking following relief(s):- (i) Setting aside and quashing the Show-Cause Notice for Cancellation of Registr…