Stale SCN Cannot Sustain Section 29(2) GST Registration Cancellation: Gauhati HC

Advertisement S R Enterprise Vs Union of India nd 2 Ors (Gauhati High Court) The petitioner challenged the order dated 05.02.2026 cancelling its GST registration, contending that no fresh show cause notice had been issued before the cancellation. The cancellation order relied upon a show cause notice dated 13.08.2024, which had been issued alleging non-filing of returns under Section 39 of the Central Goods and Services Tax Act, 2017. The petitioner, a partnership firm holding GST registration, submitted that although Section 29 of the CGST Act empowers the Proper Officer to cancel registra...