Gauhati HC Set Aside GST Registration Cancellation for Vagueness & Pre-Determination

Shashi Kumar Choudhury Vs Union of India (Gauhati High Court) The writ petition challenged three interlinked actions: the show-cause notice dated 10.09.2025 proposing cancellation of GST registration; the order dated 25.08.2025 cancelling the registration; and the order dated 31.10.2025 rejecting the application for revocation. The show-cause notice was issued under Rule 21(e) of the CGST Rules read with Section 16 of the CGST Act, alleging that the petitioner had availed input tax credit (ITC) in violation of statutory provisions. However, the notice did not mention the tax period, invoices, ...