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Sri Pritam Sovasaria v. the Union of India

Gauhati HC10 Aug 2025WP(C)/3992/2025

Case brief

AI extract

What is this about?

GST registration cancellation; show-cause notice dated 10.07.2025; Superintendent CGST; registration suspended; final cancellation order; IA(C)/2498/2025; withdrawal of writ petition with liberty to file afresh; no coercive action for 7 days; interim order liberty; territorial jurisdiction maintainability; respondent nos 5 & 6 State of West Bengal Commercial Taxes; reply to SCN dated 17.07.2025; Gauhati High Court; WP(C)/3992/2025; Justice Sanjay Kumar Medhi; order dated 11-08-2025.

What did the court decide?

Writ petition and IA permitted to be withdrawn with liberty to file a fresh writ petition incorporating challenge to the cancellation order; if such petition is filed within 7 days (ending the next Monday), no coercive action against the petitioner during that period; liberty to pray for interim orders in the fresh writ petition.

Sri Pritam Sovasaria Vs the Union of India — Gauhati HC (2025) — LawSathi Research

What the court decided

AI extract

Outcome

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Issue for consideration

Challenge to the Show-Cause Notice dated 10.07.2025 issued by the Superintendent, CGST proposing cancellation of the petitioner's GST registration (registration suspended w.e.f. 10.07.2025), and to the consequential final cancellation order sought to be raised through the IA. +1 more

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Court's answer

Both the writ petition WP(C)/3992/2025 and the IA were allowed to be withdrawn, with liberty to file a fresh writ petition incorporating the challenge to the final order of cancellation of registration.

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Ratio / Principle

Interim protection: if the fresh writ petition is filed within a period of 7 days (which would end on the next Monday), no coercive action shall be taken against the petitioner within that period of 7 days.

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Key takeaways

Liberty reserved to the petitioner's counsel to pray for an interim order in the fresh writ petition, to be considered in accordance with law.ratio¶39

Detailed headnote1 paragraphs

Gauhati High Court (Sanjay Kumar Medhi, J.), Order dated 11-08-2025 in WP(C)/3992/2025: The petitioner challenged a Show-Cause Notice dated 10.07.2025 issued by the Superintendent, CGST proposing cancellation of his GST registration, which stood suspended w.e.f. 10.07.2025. During pendency, the notice culminated in a final order of cancellation, brought on record through I.A.(Civil)/2498/2025. The CGST counsel contended the cancellation order was a fresh cause of action requiring independent challenge, while respondents 5 & 6 (State of West Bengal) objected on maintainability/territorial jurisdiction and stated their own proceedings were still at the reply-to-Show-Cause-Notice (dated 17.07.2025) stage. The court, balancing equities, permitted withdrawal of both the writ petition and the IA with liberty to file a fresh writ petition incorporating the challenge; if filed within 7 days (ending the next Monday), no coercive action was to be taken in that period, with liberty to seek interim orders therein. No adjudication on merits; maintainability and territorial jurisdiction points left unaddressed.

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GAHC010157492025

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THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH)

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Case No. : WP(C)/3992/2025

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SRI PRITAM SOVASARIA

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SON OF LATE RADHESHYAM SOVASARIA SUBHAM ELITE , FLAT NO. 4E, BLOCK-A2 SILPUKHRI, GUWAHATI 781003

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VERSUS

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THE UNION OF INDIA,

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REPRESENTED BY THE SECRETARY TO THE GOVERNMENT OF INDIA MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, ROOM NO.66-A, NORTH BLOCK NEW DELHI-110 001

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2:THE PRINCIPAL COMMISSIONER OF CENTRAL GOODS AND SERVICE TAX GST BHAWAN KEDAR ROAD GUWAHATI-781001 ASSAM

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3:THE SUPERINTENDENT I-B RANGE GOODS AND SERVICES TAX INTELLIGENCE GST BHAWAN KEDAR ROAD GUWAHATI-781001 ASSAM

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4:THE SENIOR INTELLIGENCE OFFICER OFFICE OF THE DIRECTORATE GENERAL GOODS AND SERVICES TAX INTELLIGENCE GUWAHATI ZONAL UNIT HOUSE NO. 77 PANJABARI ROAD GUWAHATI- 781037

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Page No.# 2/5

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5:THE STATE OF WEST BENGAL REPRESENTED BY DIRECTORATE OF COMMERCIAL TAXES OFFICE OF THE SPECIAL COMMISSIONER BUREAU OF INVESTIGATION (NORTH BENGAL) HEADQUARTER 10 MADAN STREET ESPLANADE CHANDNI CHOWK BOW BAZAR KOLKATA- 72

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6:THE PROPER OFFICER STATE GST OFFICE OF THE SPECIAL COMMISSIONER BUREAU OF INVESTIGATION (NORTH BENGAL) CENTRAL REVENUE BUILDING HAREN MUKHERJEE ROAD HAKIMPARA SILIGURI-734001 WEST BENGA

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Advocate for the Petitioner : MR. A CHOUDHURY, MR. AMIT GOYAL

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Advocate for the Respondent : DY.S.G.I., MR. S K MEDHI(C.G.C),SC, GST

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Linked Case : I.A.(Civil)/2498/2025 In WP(C)/3992/2025

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SRI PRITAM SOVASARIA SON OF LATE RADHESHYAM SOVASARIA SUBHAM ELITE FLAT NO. 4E BLOCK-A2 SILPUKHRI GUWAHATI 781003

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VERSUS

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THE UNION OF INDIA AND ORS REPRESENTED BY THE SECRETARY TO THE GOVERNMENT OF INDIA MINISTRY OF FINANCE DEPARTMENT OF REVENUE ROOM NO.66-A NORTH BLOCK NEW DELHI-110 001

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2:THE PRINCIPAL COMMISSIONER OF CENTRAL GOODS AND SERVICE TAX

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GST BHAWAN KEDAR ROAD GUWAHATI-781001 ASSAM 3:THE SUPERINTENDENT I-B RANGE GOODS AND SERVICES TAX INTELLIGENCE GST BHAWAN KEDAR ROAD GUWAHATI-781001 ASSAM 4:THE SENIOR INTELLIGENCE OFFICER OFFICE OF THE DIRECTORATE GENERAL GOODS AND SERVICES TAX INTELLIGENCE GUWAHATI ZONAL UNIT HOUSE NO. 77 PANJABARI ROAD GUWAHATI- 781037 5:THE STATE OF WEST BENGAL REPRESENTED BY DIRECTORATE OF COMMERCIAL TAXES OFFICE OF THE SPECIAL COMMISSIONER BUREAU OF INVESTIGATION (NORTH BENGAL) HEADQUARTER 10 MADAN STREET ESPLANADE CHANDNI CHOWK BOW BAZAR KOLKATA- 72 6:THE PROPER OFFICER STATE GST OFFICE OF THE SPECIAL COMMISSIONER BUREAU OF INVESTIGATION (NORTH BENGAL) CENTRAL REVENUE BUILDING HAREN MUKHERJEE ROAD HAKIMPARA SILIGURI-734001 WEST BENGAL -----------Advocate for : MR. A CHOUDHURY Advocate for : DY.S.G.I. appearing for THE UNION OF INDIA AND ORS

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BEFORE HONOURABLE MR. JUSTICE SANJAY KUMAR MEDHI

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ORDER

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11-08-2025

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Heard Shri A. Goyal, learned counsel for the petitioner. Also heard Shri S. Chetia, learned Senior Standing Counsel, CGST; Shri B. Gogoi, learned counsel, who has appeared for the State of West Bengal and Ms. M. Das, learned counsel appearing on instruction of Shri S. K. Medhi, learned CGC.

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The grievance is with regard to a Show-Cause Notice dated 10.07.2025 issued by the Superintendent, CGST as to why the registration of the petitioner should not be cancelled. The said registration was suspended w.e.f 10.07.2025.

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When this matter had come up for consideration on 19.07.2025, upon noticing that respondent nos. 5 & 6 are situated in the State of West Bengal, liberty was granted to serve the said respondents by dasti. As mentioned above, Shri B. Gogoi, the learned counsel has entered appearance on behalf of the said respondents.

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Shri Goyal, the learned counsel has also submitted that the Show-Cause Notice has culminated in a final order of cancellation and the said fact has been brought to record by way of filing IA(C)/2498/2025.

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Shri Chetia, the learned Senior Standing Counsel, CGST has however submitted that cancellation of the registration in a fresh cause of action which is required to be challenged independently and not through an IA.

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Shri Gogoi, the learned counsel for the respondent nos. 5 & 6 while endorsing the aforesaid submission of Shri Chetia, the learned Senior Standing Counsel has further submitted that there would be serious issues on the maintainability of the writ petition on the aspect of territorial jurisdiction. He has also submitted that so far as the proceedings initiated by his clients are concerned, the same is still at the stage of submission of reply to the Show Cause Notice dated 17.07.2025 and therefore, there may not be even a cause of action.

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Shri Goyal, the learned counsel for the petitioner at this stage has submitted that the final order of cancellation would be challenged independently for which he makes a prayer for withdrawal of the present writ petition with a liberty to file a fresh writ petition incorporating challenge to the cancellation order. He however makes an additional prayer that till such time, no further coercive action be taken against the petitioner.

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After considering the facts and circumstances and by balancing the equities, both the writ petition and the IA are allowed to be withdrawn with liberty to file a fresh writ petition. It is further observed that if such writ petition is filed within a period of 7 days from today, no coercive action be taken within the aforesaid period of 7 days which will end on next Monday.

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The learned counsel would be at liberty to pray for interim order in the said writ petition which should be considered in accordance with law.

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JUDGE

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Comparing Assistant

Sri Pritam Sovasaria v. the Union of India

Case brief

What is this about?

What did the court decide?

Sri Pritam Sovasaria v. the Union of India

Case brief

What is this about?

What did the court decide?

Why is it important?

What the court decided

Issues for consideration

Procedural history

Parties & counsel

Coram

Case details

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