High Court of Gauhati17 July 2026

Shaarc Projects Ltd. v. Union of India

For assessee

The ruling in brief

Where petitioners challenged show cause notice for cancellation of GST registration on ground that notice was vague and did not specify statutory provisions or rules allegedly violated, such foundational notice lacking material particulars was unsustainable in law and therefore set aside, without precluding authorities from initiating fresh action as per CGST Act and Rules upon proven infraction

Provisions considered

Section 29 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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Shaarc Projects Ltd. v. Union of India

The ruling in brief

Provisions considered

Shaarc Projects 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