Gauhati HC Quashes GST Cancellation Due to Wrong Form & Denial of 30-Day Response Period

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, r...