Nizora Projects Pvt. Ltd. Vs Union of India And 3 Ors. (Gauhati High Court)
Summary: Gauhati High Court considered a writ petition filed by Nizora Projects Pvt Ltd challenging cancellation of its GST registration under Section 29 of the Central Goods and Services Tax Act, 2017. The petitioner had subsequently attempted to seek revocation of the cancellation, but the GST Portal did not permit the application because the prescribed time limit had elapsed. The petitioner therefore invoked the writ jurisdiction of the High Court. The company was registered under the CGST Act, 2017 and the Assam Goods & Services Tax Act, 2017 and was engaged in construction, contract and supply activities.
The petitioner alleged that its GST registration had been cancelled by order dated 12.08.2025 bearing Reference No. ZA1808250106498 without service of any show cause notice. Although the cancellation order referred to a show cause notice dated 07.07.2025, the petitioner claimed that it had not received that notice. Counsel for the petitioner submitted that the petitioner was not well conversant with the GST online portal and, having not received the show cause notice, failed to update its GST returns. It was contended that the cancellation order violated Section 29(2)(C), Rules 21 and 23 of the GST Rules and principles of natural justice.
