GST Registration Cancellation Set Aside for Failure to Personally Serve Notice: Gauhati HC

Ex Servicemen Welfare Training And Security Service Vs State of Assam (Gauhati High Court) The writ petition challenged the cancellation of the petitioner’s GST registration by an order dated 07.12.2024 under Section 39 of the Central Goods and Services Tax Act, 2017, and the subsequent rejection of the petitioner’s application for revocation of cancellation as well as dismissal of the appeal on the ground of limitation. The petitioner, engaged in providing security services, contended that the cancellation of GST registration was carried out without proper notice. Although a show-cause n...