High Court of Gauhati11 September 2026

Sri Nur Alom v. Union of India

For assessee

WP (C) NO. 4971 OF 2026

The ruling in brief

Where petitioner's registration was cancelled due to non-filing of returns and appeal for restoration was dismissed as time barred, writ relief was allowed by setting aside cancellation on condition that all pending returns be filed within 30 days with requisite payments, and limitation for demand under Sections 73(10)/74(10) to run from date of present order except for period governed by Section 44

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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Sri Nur Alom v. Union of India

The ruling in brief

Provisions considered

Sri Nur Alom 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