M/S Sarveshwari Industries v. The State of Assam and 3 Ors

ORDER Date : 26.07.2024

Heard Mr. R. S. Mishra, the learned counsel appearing on behalf of the petitioners. Mr. H. Baruah, the learned Standing Counsel appearing on behalf of the Finance and Taxation Department, Government of Assam.

¶2This Court duly takes note of the fact that on the earlier occasions instruction(s) were sought for and accordingly the matter was fixed today.

¶3The issue involved in the instant writ petition pertains to the cancellation of the registration of the petitioners by the Commercial Tax Officer (Superintendent Of Taxes) Guwahati-B-5) vide an impugned order dated

28.03.2024.

¶4It is seen that the petitioners was issued a show cause notice on

23.06.2023. In the said show cause notice the allegation for cancellation of registration of the petitioners was put as Rule 21 (a) person does not conduct any business from the declared place of business. In pursuance to the said Page No.# 3/3 show cause notice a reply was duly submitted on 04.03.2024. However, it is seen that by the impugned order dated 28.03.2024 the registration was cancelled on the ground of Section 29 (2) (c) that the person other than paying to under Section 10 filed to furnish return for the prescribed period. Taking into account that the ground on which the registration was cancelled was not a ground on which the show cause notice was issued, this Court is of the opinion as the ground for issuance of the show cause notice was on 23.06.2023 and the basis on which the registration was cancelled are separate, the impugned order dated 28.03.2024 by which the registration of the petitioners was cancelled is illegal and arbitrary and accordingly set aside and quashed.

¶5This Court however makes it very clear that the setting aside of the order dated 28.03.2024 by way of the present order so passed shall not in any manner effect the right of the respondent authorities to take appropriate steps for cancellation by issuing proper show cause notice.

¶6With the above direction(s) and observation(s) the instant writ petition stands disposed of.

JUDGE Comparing Assistant

PageoNo.#o1/3 GAHC010102912024 ooooooo ooooooooooooooo ooooooooooooooooTHEoGAUHATIoHIGHoCOURTo (HIGHoCOURToOFoASSAM,oNAGALAND,oMIZORAMoANDoARUNACHALoPRADESH)o CaseoNo.o:oWP(C)/2748/2024o M/SoSARVESHWARIoINDUSTRIESo AoPROPRIETORSHIPoCONCERNoHAVINGoITSoREGISTEREDoOFFICEoATo2NDo FLOOR,oROOMoNO.o205,o KEJRIWALoCOMPLEX,oS.J.oROAD,oATHGAON,o GUWAHATI,oKAMRUP(M),oASSAM,o781001.o REPRESENTEDoBYoITSoSOLEoPROPRIETORoI.E.,oTHEoPETITIONERoNO.o2. 2:oKAMALoAGARWAL oSONoOFoSRIoMAHESHoPRASADoAGARWAL o RESIDENToOFoHOUSEoNO.o84 oTOKOBARIoROAD o ATHGAON oGUWAHATI oKAMRUP(M) oASSAM o781001o VERSUSo THEoSTATEoOFoASSAMoANDo3oORS.o REPRESENTEDoBYoTHEoCOMMISSIONERoANDoSECRETARYoTOoTHEo GOVERNMENToOFoASSAM,o FINANCEo(TAXATION)oDEPARTMENT,o DISPUR,oGUWAHATI-06,oKAMRUP(M),oASSAM. 2:THEoPRINCIPALoCOMMISSIONERoOFoSTATEoTAX oASSAM oKARoBHAWAN oG.S.oROAD oDISPUR o GUWAHATI-6 Page No.# 2/3 KAMRUP(M) ASSAM. 3:THE ASSISTANT COMMISSIONER OF STATE TAX KAR BHAWAN GUWAHATI UNIT-B GUWAHATI-6. 4:THE COMMERCIAL TAX OFFICER (SUPERINTENDENT OF TAXES) KAR BHAWAN GUWAHATI-B-5 Advocate for the petitioner(s) : Mr. R.S. Mishra Advocate for the respondent(s): Mr. H. Baruah (SC, Finance and Taxation Department) BEFORE HONOURABLE MR. JUSTICE DEVASHIS BARUAH