Nizora Projects PVT LTD vs. Union Of INDIA And 3 Ors
Held
The High Court set aside and quashed the cancellation order, directing the petitioner to file all pending GST returns within 30 days and pay all arrears including tax, penalty, interest, and late fees. It also clarified the computation of time limits under specific sections.
Facts
The petitioner's GST registration was cancelled without proper service of a Show Cause Notice, and its application for revocation was rejected due to the expiry of the prescribed time limit. The petitioner claimed non-receipt of the SCN and lack of familiarity with the GST online portal.
Key Issues
Whether the cancellation of GST registration without proper service of a Show Cause Notice and the subsequent rejection of a revocation application due to time limits were legally sustainable, violating principles of natural justice.
Sections Cited
Section 29, Section 29(2)(C), Rule 21, Rule 23, Section 73(10), Section 74(10), Section 44
AI-generated summary — verify with the full judgment below
Page No.# 1/5 GAHC010189282026
2026:GAU-AS:12945
THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH) Case No. : WP(C)/4802/2026 NIZORA PROJECTS PVT LTD A PRIVATE LIMITED COMPANY, HAVING ITS REGISTERED OFFICE AT PLOT NO. 1/18, LAND NO. 165, PRAGATINAGAR VILLAGE, BHALUKDUBI, GOALPARA, ASSAM, PIN783101, REPRESENTED BY ITS MANAGING DIRECTOR MAZEHARUL ISLAM VERSUS UNION OF INDIA AND 3 ORS REPRESENTED BY THE SECRETARY TO THE GOVERNMENT OF INDIA, MINISTRY OF FINANCE, NEW DELHI 110001. 2:THE PRINCIPAL COMMISSIONER OF CENTRAL GOODS SERVICES TAX GST BHAWAN KEDAR ROAD GUWAHATI781001. 3:THE ASSISTANT COMMISSIONER CENTRAL GOODS SERVICES TAX GOALPARA DIVISION GOALPARA PIN783101 4:THE SUPERINTENDENT CENTRAL GOODS SERVICES TAX GOALPARA DISTRICT GOALPARA ASSAM PIN783101
Page No.# 2/5 BEFORE HONOURABLE MR. JUSTICE DEVASHIS BARUAH
Advocate for the Petitioner(s) : Mr. A. Khanikar, Advocate
Advocate for the Respondent(s) : Mr. S. Chakraborty, CGC Mr. S. Chetia, SC, CGST
The judgment continues below.
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