High Court of Gauhati11 September 2026

Bhaskar Baishya v. Union of India

For assessee

WP(C) NO. 4929 OF 2026

The ruling in brief

Where registration of petitioner engaged in works contract services was cancelled due to non-filing of returns for six months during 2023-25 amid acute financial hardship, cancellation was set aside restoring registration, subject to filing all pending returns within 30 days, with liability for applicable tax, penalty, interest and late fees maintained from date of order

Provisions considered

Section 29, read with sections 30, 44, 73 and 74 of Central Goods and Services Tax Act, 2017/Assam Goods and Services Tax Act, 2017

This summary is for general information and is not legal advice. Read the full decision and the applicable law before relying on it.

The ruling in brief

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Bhaskar Baishya v. Union of India

The ruling in brief

Provisions considered

Bhaskar Baishya v. Union of India

The ruling in brief

Provisions considered

Read the full analysis

Joydeb Karmakar @ Jaydeb Karmakar v. Union of India

Neptune Enterprise v. State of Gujarat

Md Qamaruddin Khan v. YRK Constructions

Read the full analysis