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 notice dated 06.11.2024 was issued under relevant GST Rules, it was only uploaded on the department’s website and not personally served. On the same date, the petitioner’s GST registration was also suspended. The petitioner argued that this lack of proper notice violated principles of natural justice and adversely affected his business, as GST registration was essential for its operation.
After cancellation, the petitioner filed an application for revocation on 06.02.2025, which was rejected on 12.03.2025. An appeal filed under Section 107 of the Act was also dismissed on 16.12.2025 as time-barred. The petitioner argued that due to lack of proper notice, he became aware of the cancellation only after the limitation period had expired, leaving him without an effective remedy.
