Morvi Nandan Healthcare Private Limited Vs State of Chhattisgarh (Chhattisgarh High Court)
Summary: The Chhattisgarh High Court allowed the writ petition filed by Morvi Nandan Healthcare Private Limited and quashed the show-cause notice dated 09.10.2025 and the consequential order dated 27.10.2025 cancelling the petitioner’s GST registration with retrospective effect from 11.12.2020.
The petitioner was a company engaged in the trading, sale and purchase of steel products and had been assigned a GSTIN by the Department. A show-cause notice dated 09.10.2025 was issued proposing cancellation of its registration under Rule 21(a) of the Chhattisgarh Goods and Services Tax Rules, 2017 on the ground that the petitioner was not conducting business from its declared place of business, or that the declared place of business was not found. The Assistant Commissioner of State Tax, Raipur-7 subsequently cancelled the registration on 27.10.2025 with retrospective effect from 11.12.2020.
Before the High Court, the petitioner challenged both the show-cause notice and the cancellation order. It was contended that the show-cause notice did not specify the date and time on which the petitioner was required to appear before the authority for personal hearing. The petitioner further contended that there was no provision under Section 29 of the CGST/SGST Act or the Rules permitting cancellation of registration with retrospective effect in the manner adopted by the authorities. Reliance was placed on the decision in Nairson Multiventures (P) Ltd. vs. State of Chhattisgarh, reported in (2026) 183 taxmann.com 369 (Chhattisgarh).
