GST registration cannot be cancelled on the basis of a vague show-cause notice
Last updated: 02 May 2026
Court :
Gauhati High Court
Brief :
The Hon'ble Gauhati High Court in the case of Shashi Kumar Choudhury v. Union of India & Ors. [WP(C) No. 878/2026, order dated February 17, 2026] held that a show-cause notice proposing cancellation of GST registration which merely reproduces statutory provisions without disclosing the tax period, invoices, suppliers, or quantification of alleged ineligible input tax credit violates principles of natural justice, and cancellation of registration based on such notice or at the dictate of an investigating authority without independent quasi-judicial satisfaction is unsustainable in law.
Citation :
WP(C) No. 878/2026, order dated February 17, 2026
You have reached your daily limit of 2 Free Judgements
Subscribe to CCI PRO for unlimited access
Why Upgrade to CCI PRO?
- No Ads
- WhatsApp Broadcasts
- Daily E-Newsletter
- Unlimited Judgements Access
Already a PRO member? Login here for an ad-free experience.
Bimal Jain
Published in GST
Views : 67
downloaded 58 times
Comments
Trending Online Classes
-
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
CA Bhanwar Borana & CA Shubham Keswani
CAclubindia
