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
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