Huma Power & Tower Pvt. Ltd. Vs State of Assam (Gauhati High Court)
Date: May 28, 2026
Subject Matter
GST Registration Cancellation Set Aside Due to Procedural Irregularities in Show Cause Notice
Summary
The Gauhati High Court has set aside the cancellation of a petitioner's GST registration. The Court found that the Proper Officer failed to adhere to the statutorily prescribed procedure for issuing a show-cause notice under Rule 21A(2A)(b) of the CG…
FULL TEXT OF THE JUDGMENT/ORDER OF GAUHATI HIGH COURT Heard Mr. S.K. Saha, learned counsel for the petitioner and Mr. B. Gogoi, learned Standing Counsel, Finance & Taxation Department, Government of Assam for all the respondents. 2. The petitioner is a private limited company and in this writ petition instituted under Article 226 of the Constitution, the petitioner is represented by one of its…