MOTALEB BHUYAN Vs. STATE OF ASSAM

JUDGEMENT

(1.) Heard Dr. B. P. Todi, the learned Senior counsel assisted by Dr. A. Todi, the learned counsel appearing on behalf of the petitioner in WP(C) No.2244/2024; Ms. N. Hawelia, the learned counsel appearing on behalf of the petitioner in WP(C) No.2695/2024; Mr. R. S. Mishra, the learned counsel appearing on behalf of the petitioners in WP(C) No. 3683/2024 and Mr. A. Khanikar, the learned counsel appearing on behalf of the petitioner in WP(C) No.4500/2024. I have also heard Mr. S. C. Keyal, the learned Standing counsel appearing on behalf of the CGST and Mr. B. Gogoi, the learned Standing counsel appearing on behalf of the Finance and Taxation Department of the Government of Assam.

(2.) The issues involved in the batch of 4 (four) writ petitions primarily related to the cancellation of the registrations under Central Goods and Service Tax Act, 2017 and State Goods and Service Tax Act, 2017. The question which arises for consideration before this Court is as to whether this Court should interfere with the cancellation of the registrations or in other words, revoke the cancellation of the registrations in the respective facts of the cases before this Court. Under such circumstances, it is relevant to narrate the relevant facts which led to the filing of the instant batch of writ petitions before this Court.

(3.) The petitioner herein claims to be a proprietor of a firm in the name and style of M/S M. Bhuyan. The petitioner was registered under the provisions of the Central Goods and Service Tax Act, 2017 (for short 'the Central Act') and was issued a certificate of registration on 20/9/2017. The petitioner was also granted a Registration Number bearing No. 18AJBPB2744A1ZY.