High Court of Gauhati24 June 2026

Boldridge (P.) Ltd. v. Union of India

For assesseeRemanded

WP(C) NO. 3328 OF 2026

The ruling in brief

Where registration of a rice mill company was cancelled by a non-speaking order based on a show cause notice failing to specify months or relevant period of default, with no reasons recorded for cancellation and without providing an effective opportunity of hearing, such order violated principles of natural justice and thus same was to be held illegal, warranting restoration to show cause notice stage for fresh proceedings in accordance with law

Provisions considered

Section 29, read with section 39, of Central Goods and Services Tax Act, 2017/Assam Goods and Services Tax Act, 2017 - Rule 21, read with rule 22, of Central Goods and Services Tax Rules, 2017/Assam Goods and Services Tax Rules, 2017

This summary is for general information and is not legal advice. Read the full decision and the applicable law before relying on it.

The ruling in brief

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Calcutta High Court24 Sept 2026

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Boldridge (P.) Ltd. v. Union of India

The ruling in brief

Provisions considered

Boldridge (P.) Ltd. v. Union of India

The ruling in brief

Provisions considered

Read the full analysis

Joydeb Karmakar @ Jaydeb Karmakar v. Union of India

Neptune Enterprise v. State of Gujarat

Janardan Tamuli @ Janardan Tamuly v. Union of India

Read the full analysis