Case LawWP(C)/3261/2026
Hazarika Brothers Vs Union of India And 3 Ors
- Court:
- High Court
- Bench:
- Gauhati
- Date:
- August 12, 2026
- Type:
- Writ Petition
- Members:
- MANISH CHOUDHURY
Subject
Rejection of GST Registration Revocation Without Personal Hearing Set Aside
Registration
Summary
The High Court has set aside an order rejecting an application for revocation of GST registration. The order was quashed because the Proper Officer failed to provide a proper and effective opportunity of personal hearing by not intimating the petitio…
Judgement
FULL TEXT OF THE JUDGMENT/ORDER OF GAUHATI HIGH COURT Heard Mr. R.S. Mishra, learned counsel for the petitioner and Mr. S.C. Keyal, learned Senior Counsel & Special Standing Counsel, CGST for all the respondents. 2. The petitioner is a registered assessee under the provisions of the Central Goods and Services Tax [CGST] Act, 2017 [‘the CGST Act’, for short] and on filing of an application, he…