Registration — tax rulings

Gauhati High Court24 Jun 2026

For assesseeRemanded

Boldridge (P.) Ltd. v. Union of India

Where registration of a rice mill company was cancelled by a non-speaking order based on a show cause notice failing to specify months or relevant period of default, with no reasons recorded for cancellation and without providing an effective opportunity of hearing, such order violated principles of natural justice and thus same was to be held illegal, warranting restoration to show cause notice stage for fresh proceedings in accordance with law

Gauhati High Court24 Jun 2026

For assesseeRemanded

Boldridge (P.) Ltd. v. Union of India

Patna High Court23 Jun 2026

For assessee

Samadhan Seva Samiti v. Union of India

Where society's registration was cancelled by respondent authority solely on notice uploaded on portal without serving it through other prescribed modes and cancellation order showed procedural error, with State admitting non-service, such action breached mandatory service and natural justice, vitiating cancellation, thus same was to be set aside with liberty to proceed afresh after due compliance with service requirement and opportunity of hearing

Gauhati High Court22 Jun 2026

For assesseeRemanded

Samir Sen v. Union of India

GST registration cannot be cancelled for non-filing of returns on basis of a vague show cause notice lacking specific period of return default and absence of reasons;cancellation was to be quashed and matter remanded to show cause stage

Gauhati High Court17 Jun 2026

For assesseeRemanded

Smt. Sunita Rai v. Union of India

Where registration of petitioner providing vehicles on hire was cancelled for non-filing of returns based on a show-cause notice lacking details of default period and an order devoid of specific reasons, such non-speaking cancellation order violated statutory mandate and natural justice, warranting quashing and remand for fresh consideration, as adverse civil consequences necessitate reasoned decision

Karnataka High Court16 Jun 2026

For assessee

Pristine Steels v. Superintendent of Central Tax

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

Karnataka High Court15 Jun 2026

For revenue

Mahadevappa v. Principal Chief Commissioner of Central Tax

Where petitioner obtained GST registration at premise owned by wife on strength of a registered GPA but registration was suspended and cancelled on complaint filed by wife, statutory authorities were required to adjudicate registration issue as dispute over authority between spouses did not oust statutory mechanism; since section 107 provided effective appellate remedy, writ jurisdiction was not to be invoked

Karnataka High Court12 Jun 2026

For assesseeRemanded

Flex Enterprises v. Superintendent of Central Tax

Where cancellation of registrations was based on SCNs issued under Rule 22(1) resting on defective or blank inspection reports, condition precedent for issuing SCN was not met, hence cancellation orders and consequential suspension were TO be quashed and proceedings were to be restored to SCN stage allowing petitioners to respond with relevant documents

Gauhati High Court12 Jun 2026

For assessee

Smt. Jumoni Boruah Phukan v. Union of India

Where registration was cancelled for non-filing of returns for six months and petitioner cited financial hardship while expressing readiness to comply with proviso to Rule 22(4), restoration relief was warranted, with restoration subject to compliance, fresh limitation to run from this order, and petitioner remaining liable for all outstanding tax, interest, penalty and late fee

Gauhati High Court10 Jun 2026

For assessee

Sri Chongtham Manabandra Singh v. Union of India

Where GST registration of a proprietorship was cancelled due to non-filing of returns for six months, petitioner was permitted to seek restoration by filing pending returns and paying tax, interest, penalty, and late fee as per Rule 22(4), upon which authority must consider and restore registration expeditiously, with statutory limitation to run from date of this order

Gauhati High Court10 Jun 2026

For assessee

Ganpati Rice Mill v. Union of India

Where registered proprietorship's GST registration was cancelled due to non-filing of returns and non-response to notice after suspension, restoration may be sought by furnishing all pending returns and paying outstanding tax, interest, penalty and late fee, and upon such compliance, authority shall consider restoration as per applicable rules and directions

Gauhati High Court8 Jun 2026

For assessee

Super Traders v. Union of India

Where a partnership firm trading in uniforms and furniture faced cancellation of GST registration for non-filing of returns but subsequently filed all pending returns and was ready to comply with Rule 22(4), restoration of registration was permissible upon timely application and payment of tax arrears, interest, penalty, and late fees in line with prior judicial precedent

Gauhati High Court8 Jun 2026

For assesseeRemanded

Sri Pankaj Kr Agarwal Alias Pankaj Agarwal v. Union of India

Where assessee's GST registration was cancelled due to non-filing of returns for six months, assessee was permitted to seek restoration on compliance with Rule 22(4) by filing pending returns and clearing tax, interest, penalty and late fee dues, with limitation under section 73(10) running from date of order except for FY 2024-25 as per section 44

Gauhati High Court8 Jun 2026

For assessee

Smti Ivy Dutta v. Union of India

Where assessee's registration was cancelled due to non-filing of returns and non-response to show-cause notice, assessee was entitled to seek restoration by applying within 60 days and furnishing all pending returns with payment of dues, upon which authority was required to consider restoration expeditiously as per applicable GST Rules and related provisions

Telangana High Court8 Jun 2026

Anand Reddy Jejah v. Joint Commissioner (State Tax)

Where registered taxpayer’s application for revocation of cancelled registration was rejected grounds without application of mind since it only recited that reasons for condonation were incorrect or insufficient without addressing explanation or documents, such rejection order was to be set aside and matter was to be remitted to competent authority for fresh speaking order after due consideration

Bombay High Court8 Jun 2026

For assessee

Treasure Realtors (P.) Ltd. v. State of Maharashtra

Where petitioner defaulted in GST return filing for over six months leading to registration cancellation and failed to pursue a timely appeal, since there was no allegation of fraud, default occurred due to financial constraints proximate to Covid-19 period, and readiness to clear dues was shown, restoration of registration was to be permitted upon payment of dues and compliance within stipulated time

Gauhati High Court1 Jun 2026

For assessee

MD. Nekib Hussain v. Union of India

Where registration of petitioner was cancelled due to non-filing of returns for six months and petitioner missed revocation period because of portal restriction but agreed to furnish all pending returns and pay due tax, interest, penalty and late fee per Rule 22(4) proviso, relief of restoration was warranted in parity with Dhirghat

Gauhati High Court1 Jun 2026

For assessee

Bhushan Chandra Deka v. Union of India

Where petitioner’s GST registration was cancelled due to non-filing of returns for six months, and appeal was dismissed, petitioner is entitled to restoration upon application and compliance by filing all pending returns and