Huma Power & Tower Pvt. Ltd. Vs State of Assam (Gauhati High Court)
In this case, the petitioner, a private limited company, challenged the cancellation of its GST registration by the tax authorities. The petitioner had obtained GST registration under the Central Goods and Services Tax Act, 2017 (CGST Act), and its principal place of business was registered in Guwahati, Assam.
The dispute arose when the Proper Officer issued a Show Cause Notice dated 19.05.2025 alleging violation of Rule 10A of the Central Goods and Services Tax Rules, 2017 (CGST Rules), relating to bank account details, read with Rule 21(d). The notice directed the petitioner to furnish a reply within seven days from the date of service. The remarks in the notice indicated that the petitioner’s bank account had been validated with the observation that the account was “Frozen or Blocked” and required reverification. The notice also required the petitioner to appear before the Proper Officer, but the date and time of appearance were mentioned as “undefined.”
The petitioner contended that since the Show Cause Notice was uploaded only on the common GST portal and no separate communication was issued, the notice escaped its attention. Upon learning about the issue, the petitioner approached the Proper Officer seeking time to regularize the bank account details and to submit a reply, particularly because the relevant bank account was maintained at a branch located in Lucknow, Uttar Pradesh. According to the petitioner, this request for additional time was verbally denied.
