Gauhati HC Sets Aside GST Registration Cancellations for Vague Notices

Motaleb Bhuyan Vs State of Assam And 3 Ors (Gauhati High Court) Gauhati High Court, in a significant ruling, has set aside a series of Goods and Services Tax (GST) registration cancellations, citing serious procedural irregularities and a “perfunctory and mechanical” exercise of power by the designated Proper Officers. The judgment, delivered in the case of Motaleb Bhuyan & Ors. vs. The State of Assam & Ors., underscores the mandatory requirement for adherence to the principles of natural justice, particularly the issuance of clear and unambiguous show-cause notices before ...