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 with Section 16 of the CGST Act, alleging that the petitioner had availed input tax credit in violation of the Act and the Rules. However, the notice merely stated that the petitioner had availed input tax credit in violation of Section 16 without specifying the relevant tax period, invoices, suppliers, or the quantum of allegedly irregular credit.
The petitioner filed a reply raising a preliminary objection that the notice was vague and did not disclose essential particulars required to respond effectively. According to the petitioner, the absence of details such as the tax period, invoices involved, suppliers concerned, and the amount of credit allegedly availed made it impossible to provide a meaningful response.
