High Court of Uttarakhand2 September 2026

Shri Radhey Traders v. Superintendent CGST

For assessee

WRIT PETITION (M/B) NO. 705 OF 2026

The ruling in brief

Where department cancelled assessee’s registration based on a show cause notice and order containing only generic allegations of fraud, misstatement or suppression of facts without disclosing factual particulars, denial of material details violated natural justice, making such cancellation unsustainable and liable to be quashed

Provisions considered

Section 29 of Central Goods and Services Tax Act, 2017/Uttarakhand Goods and Services Tax Act, 2017 - Rule 21, read with rule 22, of Central Goods and Services Tax Rules, 2017/Uttarakhand 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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Related rulings

Calcutta High Court24 Sept 2026

For assesseeRemanded

Shri Radhey Traders v. Superintendent CGST

The ruling in brief

Provisions considered

Shri Radhey Traders v. Superintendent CGST

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