Pritam Sovasaria Vs Union of India And Ors. (Gauhati High Court)
The writ petition before the Gauhati High Court challenged a Show Cause Notice dated 10.07.2025 issued for cancellation of GST registration and the subsequent cancellation order dated 30.07.2025 passed during the pendency of the writ proceedings. The petitioner contended that the Show Cause Notice was cryptic, as it merely cited Section 29(2)(e) of the Central Goods and Services Tax Act, 2017 without disclosing any factual basis or particulars. It was further argued that the notice did not indicate that cancellation would be effected retrospectively, thereby depriving the petitioner of a reasonable opportunity to submit an effective reply. The petitioner alleged that such action was arbitrary, unreasonable, and violative of Articles 14 and 21 of the Constitution of India, and relied on a Telangana High Court decision where cryptic notices were held to violate taxpayer rights.
The petitioner clarified that the challenge in the present writ was confined only to the cancellation of GST registration, and not to the seizure of goods, which would be pursued before the appropriate authority in West Bengal.
The respondents opposed the writ petition, contending that the Show Cause Notice was not cryptic. It was submitted that although the email communication contained only the legal provisions, attachments with factual details could not be delivered electronically. The hard copies of the notice along with enclosures were stated to have been returned unserved. According to the respondents, the petitioner had evaded receipt of the enclosures and could not take advantage of his own conduct. It was also contended that retrospective cancellation of registration is permissible under law. The State of West Bengal supported the submissions of the CGST authorities and stated that the issue of seizure could be addressed at the appropriate stage.
