GST Registration Cancelled Without Providing Proper Notice: Gauhati HC sets aside Order Rejecting...

The Gauhati High Court has set aside an order that had cancelled a taxpayer's GST registration, finding that the cancellation was done without providing a proper notice. The court also quashed a subsequent order that had rejected the taxpayer's application for the revocation of this cancellation. The High Court observed that the initial notice for cancellation was vague and did not specify the exact reasons for the proposed action, thereby denying the taxpayer a fair opportunity to respond. This was deemed a clear violation of the principles of natural justice. The court held that since the original cancellation order itself was legally flawed, the rejection of the revocation application was also unsustainable. It remanded the matter back to the department to be decided afresh after issuing a proper and detailed show-cause notice.