High Court of Gauhati7 September 2026

Nizora Projects (P.) Ltd. v. Union of India

For assessee

WP(C) NO. 4802 OF 2026

The ruling in brief

Where assessee company's GST registration was cancelled without service of show cause notice and inability to file returns was due to portal unfamiliarity, cancellation was set aside and assessee was allowed to file pending returns within 30 days, computation of statutory period to start from judgment date, but assessee remained liable for tax, penalty, interest and late fee

Provisions considered

CGST S.29

Section 29 of Central Goods and Services Tax Act, 2017/Assam Goods and Services Tax Act, 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

Related rulings

Calcutta High Court24 Sept 2026

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Joydeb Karmakar @ Jaydeb Karmakar v. Union of India

Where registration was cancelled due to non-updation of bank details following separation from joint account, and no fraud or evasion was alleged, such lapse was curable by furnishing correct particulars, thus one opportunity to prove bona fide was warranted and cancellation was quashed subject to compliance, pending returns and dues being filed for restoration of registration

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Where tax authority cancelled registration of assessee-firm retrospectively citing fraud or suppression but failed to consider request for more time to submit key documents, and passed order without deciding on such request or examining supporting evidence, such cancellation violated principles of natural justice and was set aside. GST: Where petitioners' registration cancellation was followed by revocation proceedings requiring immediate payment via DRC-03 and rejection relied on purchases from dealers whose registration was cancelled suo motu without prior notice to petitioners, imposition of payment and reliance on uncommunicated grounds amounted to jurisdictional overreach, rendering rejection order unsustainable and liable to be quashed. GST: Where registration was cancelled and revocation was rejected, but appellate authority introduced new grounds beyond original show cause notice, and opportunity to submit documents was denied at cancellation stage, such orders were quashed as non-application of mind and prejudicial amalgamation of issues warranted setting aside of cancellation and appeal with liberty to initiate fresh proceedings with due process

Gauhati High Court11 Sept 2026

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Related rulings

Calcutta High Court24 Sept 2026

For assesseeRemanded

Nizora Projects (P.) Ltd. v. Union of India

The ruling in brief

Provisions considered

Nizora Projects (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