Nijumoni Gogoi Vs Union of India And Othrs (Gauahti High Court)
Non-Speaking GST Cancellation Order Set Aside for Violation of Rule 22 Procedure; GST Registration Cancellation Quashed Because Proper Officer Failed to Pass Speaking Order; Gauhati HC Restores Taxpayer’s GST Registration Rights Due to Defective Cancellation Order; Delay in Filing Writ Not Fatal Where GST Cancellation Order Violates Statutory Requirements; GST Cancellation Order Cannot Be Mere Formality; Gauhati HC Grants Fresh Opportunity After Quashing GST Registration Cancellation.
In the case of Nijumoni Gogoi Vs Union of India And Others, the Gauhati High Court set aside an order cancelling the petitioner’s GST registration and restored the matter to the stage of the show cause notice after finding that the cancellation order was non-speaking and not in conformity with the statutory procedure prescribed under the CGST Rules.
The petitioner, engaged in transport services, had obtained GST registration under the CGST and SGST Acts with effect from 07.03.2022. On 12.02.2025, the Proper Officer issued a show cause notice under Rule 22(1) of the CGST Rules proposing cancellation of registration on the ground of failure to furnish returns for a continuous period of six months. The notice also suspended the registration with effect from 12.02.2025 and directed the petitioner to submit a reply and appear for hearing on 12.03.2025.
