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GST Registration Cancellation Set Aside Due to Vague Show-Cause Notice & Lack of Details
Case Law Details
- Case Name
- Ankit Choudhary Vs Union of India (Gauhati High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Gauhati High Court
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Ankit Choudhary Vs Union of India (Gauhati High Court)
The Gauhati High Court disposed of a writ petition challenging three actions taken by GST authorities: a show-cause notice dated 10.09.2025 proposing cancellation of GST registration, an order dated 25.08.2025 cancelling the registration, and an order dated 31.10.2025 rejecting the petitioner’s application for revocation of the cancellation. The petition was heard at the motion stage with the consent of the parties.
The show-cause notice was issued by the Proper Officer under Rule 21(e) of the Central Goods and Services Tax Rules read wi...
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