Registration — tax rulings

Madras High Court30 Jul 2026

For assessee

Ajith v. Commissioner CGST and Central Excise Commissionerate

Where petitioner challenged cancellation of GST registration and both sides agreed issue was covered by Tvl. Suguna Cutpiece Center v. Appellate Deputy (Madras), cancellation was set aside and registration directed to be restored subject to petitioner filing all pending pre-cancellation returns and making related payments in cash, with ITC adjustment not permitted unless approved by department and restoration effective upon compliance

Madras High Court30 Jul 2026

For assessee

Ajith v. Commissioner CGST and Central Excise Commissionerate

Calcutta High Court24 Jul 2026

For assessee

Subhendu Dutta v. Union of India

Where registration was cancelled solely for non-filing of returns for six consecutive months and delay in seeking writ was explained, cancellation was to be set aside on condition that petitioner files all pending returns and pays due tax, interest, fine, penalty and late fees within six weeks

Uttarakhand High Court23 Jul 2026

For assessee

Snowline Travel Ventures LLP v. Commissioner, State Goods and Services Tax

Where assessee-firm's GST registration was cancelled solely on ground of filing NIL returns for several months with no additional statutory breach, such action was not permissible under Section 29(2), hence the show-cause notice and cancellation order were quashed as cancellation for filing NIL returns alone is not a valid ground under the statute

Patna High Court17 Jul 2026

For assessee

Munna Chaudhary v. Union of India

Where registration of works contractor was cancelled for non-filing of returns without affording personal hearing and SCN for revocation lacked officer identity and mandatory DIN, such cancellation and consequent rejection order were invalid, statutory mandate of hearing was not followed, appellate orders suffered from jurisdictional error, so impugned orders were set aside and registration directed to be restored GST: Where petitioner filed updated returns and paid late fee before revocation SCN, but SCN lacked officer name, designation and DIN and did not consider earlier communications regarding illness and son’s murder, such non- application of mind and procedural illegality rendered cancellation, revocation rejection and appellate orders unsustainable and registration was directed to be restored with costs, as later circular could not cure these defects retrospectively

Gauhati High Court17 Jul 2026

For assessee

Shaarc Projects Ltd. v. Union of India

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

Punjab & Haryana High Court10 Jul 2026

For assessee

SBP Shinestar (P.) Ltd. v. Excise and Taxation Officer cum State Tax Officer Mohali

Where petitioner's GST registration was cancelled retrospectively however same was not proposed in show- cause notice, such retrospective cancellation violated natural justice and following settled law, such cancellation was to be quashed with liberty to respondents to proceed afresh as per law

CGST S.29

Punjab & Haryana High Court10 Jul 2026

For assessee

M S Enterprises v. Commissioner, Central Goods and Services Tax

Where registered person's GST registration was cancelled with retrospective effect from 1 May 2023 though SCN did not propose such retrospective cancellation, such order was not sustainable and had to be quashed in view of relevant precedents, with liberty to authorities to issue fresh SCN and proceed as per law

Telangana High Court9 Jul 2026

For assessee

JK Technology v. Deputy State Tax Officer

Where registration was cancelled for non-furnishing of returns though SCN alleged fraud, such cancellation was invalid as order rested on a ground not mentioned in SCN, breaching requirement to specify precise grounds with material, therefore SCN and cancellation order were quashed and GST registration was restored, with liberty to issue fresh SCN on proper grounds with supporting documents

Himachal Pradesh High Court8 Jul 2026

For assesseeRemanded

Rajat Bansal v. Commissioner of Central Goods & Services Tax (CGST)

Where order dated 17.01.2025 cancelled registration retrospectively from 15.03.2022 without recording reasons for such retrospectivity in SCN or order, even though material showed no functioning unit at declared premises, retrospective cancellation was to be set aside and petitioner was entitled to a fresh reasoned decision on effective date, with actions post 17.01.2025 remaining intact

Kerala High Court6 Jul 2026

For assessee

N. Suveendran v. State Tax Officer

Where a registered person amended GST registration to include premises using allegedly fabricated permission letters postdating father’s demise, since alleged fraud related only to amendment and not initial registration, cancelling only the fraudulent amendment while retaining original registration and allowing fresh amendment balanced justice and caused no prejudice to parties

Bombay High Court30 Jun 2026

For revenue

Ricon Enterprises v. Commissioner of State Tax

Retrospective cancellation and suspension of GST registration under Section 29(2) were permissible where SCN alleged fraud and provided opportunity of reply and hearing; petitioner having failed to respond, challenge to Section 29(2) and Rule 21A was premature and could be raised before proper officer, warranting dismissal of writ

Bombay High Court30 Jun 2026

For revenue

Reberoshine International (OPC) (P.) Ltd. v. Commissioner of State Tax

Proper Officer is statutorily empowered to suspend registration during proceedings for cancellation of GST registration and also to cancel registration retrospectively under Section 29(2), if warranted; where proceedings for cancellation of GST registration were pending, writ challenging show cause notice was premature

CGST S.29

Telangana High Court25 Jun 2026

For assessee

A.P. Enterprises v. Superintendent of Central Tax

Where registered person was issued notice for cancellation of registration citing fraud, bogus invoicing, and not operating from declared place, but the registration was cancelled on unrelated ground of non-filing of six returns without any notice for same, such cancellation was unsustainable as it violated principles of notice and fair hearing, and registration was restored with liberty to respondent to issue fresh SCN

Madras High Court25 Jun 2026

For assessee

Tvl. SSM Construction v. Commissioner of CGST-and-Central Excise

Where GST registration was cancelled and petitioner sought revival citing precedent in Tvl. Suguna Cutpiece Center v. Appellate Deputy 515 (Madras), impugned cancellation order was to be set aside and writ petition was to be allowed on identical terms

Gauhati High Court24 Jun 2026

For assessee

S R Enterprise v. Union of India

Where partnership firm’s registration was cancelled based on stale show cause notice with no follow-up action for nearly two years and without affording proper or timely hearing, cancellation order was set aside as not conforming to statutory requirements or fairness, but authority may initiate fresh proceedings without excusing compliance obligations of firm

Bombay High Court24 Jun 2026

For assessee

Sunders Kitchen (P.) Ltd. v. Union of India

Where GST-registered company’s registration was cancelled for non-filing of GSTR-3B despite no allegation of fraud or intentional default, and petitioner undertook to pay all outstanding GST with interest, late fee and penalty, registration was to be restored upon such payment, failing which petition would stand dismissed

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

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