High Court of Karnataka16 June 2026

Pristine Steels v. Superintendent of Central Tax

For assessee

WRIT PETITION NO. 17566 OF 2026 (T-RES)

The ruling in brief

Where registered person’s registration was cancelled based on a vague SCN lacking specific material particulars and authority ignored petitioner’s filed reply, such cancellation was unsustainable as it violated Rule 22 requiring detailed grounds and effective opportunity to respond; thus SCN and cancellation were to be quashed with liberty for fresh proceedings as per law

Provisions considered

Section 29 of Central Goods and Services Tax Act, 2017/Karnataka Goods and Services Tax Act, 2017 - Rule 22 of Central Goods and Services Tax Rules, 2017/Karnataka 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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Pristine Steels v. Superintendent of Central Tax

The ruling in brief

Provisions considered

Pristine Steels v. Superintendent of Central Tax

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