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THE HIGH COURT OF GAUHATI (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH)
DEVASHIS BARUAH
Motaleb Bhuyan S/o- Late Ibrahim Bhuyan – Appellant
Versus
State Of Assam – Respondent
JUDGMENT :
DEVASHIS BARUAH, J.
Heard Dr. B. P. Todi, the learned Senior counsel assisted by Dr. A. Todi, the learned counsel appearing on behalf of the petitioner in WP(C) No.2244/2024; Ms. N. Hawelia, the learned counsel appearing on behalf of the petitioner in WP(C) No.2695/2024; Mr. R. S. Mishra, the learned counsel appearing on behalf of the petitioners in WP(C) No.3683/2024 and Mr. A. Khanikar, the learned counsel appearing on behalf of the petitioner in WP(C) No.4500/2024. I have also heard Mr. S. C. Keyal, the learned Standing counsel appearing on behalf of the CGST and Mr. B. Gogoi, the learned Standing counsel appearing on behalf of the Finance and Taxation Department of the Government of Assam.
2. The issues involved in the batch of 4 (four) writ petitions primarily related to the cancellation of the registrations under Central Goods and Service Tax Act, 2017 and State Goods and Service Tax Act, 2017 . The question which arises for consideration before this Court is as to whether this Court should interfere with the cancellation of the registrations or in other words, revoke the cancellation of the registrations in t
Cancellation of GST registrations requires adherence to statutory procedures and principles of natural justice; vague show cause notices render cancellation invalid.
An order cancelling a registration under statutory provisions must be a speaking order, assigning specific reasons for the decision. The failure of an assessee to respond to a show cause notice does ....
A cancellation of GST registration must be a speaking order, providing clear reasons for its decision, especially when it entails adverse civil consequences.
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