Shaarc Projects Ltd. And Anr. Vs Union of India And 4 Ors. (Gauhati High Court)
The petitioners filed a writ petition challenging the show cause notice dated 08.03.2022 issued for cancellation of their GST registration. The notice required the petitioners to explain why their registration should not be cancelled on account of non-compliance with specified provisions of the GST Act or the Rules made thereunder.
When the writ petition was instituted, a Coordinate Bench of the Gauhati High Court had issued notice and continued an earlier interim order directing that no coercive action be taken against the petitioners.
The Court heard the learned Senior Counsel appearing for respondent Nos. 3 to 5 and examined the impugned show cause notice. Upon perusal, the Court found that the notice was vague and did not disclose the material particulars identifying the specific provisions of the Central Goods and Services Tax Act, 2017 or the Rules framed thereunder that were allegedly violated by the petitioners.
Taking note of the absence of material particulars and the vagueness of the notice, the Court held that the show cause notice dated 08.03.2022 could not be sustained in law. Consequently, the Court set aside and quashed the impugned notice and disposed of the writ petition.
