High Court of Allahabad3 August 2026

Sunny Enterprises v. Union of India

For assesseeRemanded

WRIT TAX NO. 1040 OF 2026

The ruling in brief

Where GST-registered person's registration was cancelled by a non-speaking order with no reasons or recorded satisfaction, such cancellation violated Article 14 and principles of natural justice and was unsustainable, therefore cancellation and consequential appellate order were quashed and matter was revived for fresh adjudication after giving opportunity of hearing to petitioner

Provisions considered

Section 29 of Central Goods and Services Tax Act, 2017/Uttar Pradesh Goods and Services Tax Act, 2017 - Rule 22 of Central Goods and Services Tax Rules, 2017/Uttar Pradesh Goods and Services Tax Rules, 2017 - Article 14 of Constitution of India, 1950

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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Neptune Enterprise v. State of Gujarat

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

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Janardan Tamuli @ Janardan Tamuly v. Union of India

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Related rulings

Calcutta High Court24 Sept 2026

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Sunny Enterprises v. Union of India

The ruling in brief

Provisions considered

Sunny Enterprises 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