M/S Jack And Jill vs. The Union Of INDIA And Ors
Held
The Court held that the facts of the present case were similar to those in the case of Motaleb Bhuyan Vs. The State Of Assam And Ors. Therefore, the petitioners were entitled to similar reliefs. The Court quashed and set aside the order of cancellation of registration dated August 8, 2023. The petitioners were directed to file all pending returns within 30 days from the date of the order. The time period stipulated under Section 73(10)/74(10) of the CGST Act/AGST Act was to be computed from the date of the instant order, with an exception for the financial year 2026-27, which would be governed by Section 44. The petitioners were also directed to pay all arrears, including tax, penalty, interest, and late fees. No issues were expressly left undecided.
Facts
The petitioner, M/s Jack and Jill, a proprietorship firm engaged in textiles and apparels, filed a writ petition challenging the cancellation of its GST registration. The cancellation order was dated August 8, 2023, under Section 29 of the CGST Act, 2017. The petitioner argued that the show cause notice dated July 5, 2023, and the subsequent cancellation order were vague and lacked specific reasons as required by law. The petitioner claimed to have been unaware of the cancellation until January 2024, believing their GST registration was regularized after updating returns. Despite multiple verbal requests for revocation, no action was taken by the authorities. The petitioner's GSTIN is 18AUNPB9282EBZ3.
Key Issues
1. Whether the order of cancellation of registration dated 08.08.2023, issued under Section 29 of the CGST Act, 2017, is liable to be set aside for being vague and lacking reasons, as contended by the petitioner? 2. Whether the petitioner is entitled to similar reliefs as granted in the case of Motaleb Bhuyan Vs. The State Of Assam And Ors, reported in 2025 SCC OnLine SC 1429, given the similarity of facts? The petitioner argued that both the show cause notice and the cancellation order were vague, failing to provide specific reasons for cancellation as mandated by Section 29 of the CGST Act, 2017. They also contended that they were unaware of the cancellation and believed their registration was regularized. The revenue authorities did not present any arguments against the petitioner's claims in the provided text.
Sections Cited
Section 29, Section 39, Section 73, Section 74, Section 44
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Page No.# 1/6 GAHC010232362026
2026:GAU-AS:16392
THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH) Case No. : WP(C)/5780/2026 M/S JACK AND JILL BEARING GSTIN 18AUNPB9282EBZ3, PROPRIETORSHIP A CONCERN REPRESENTED BY ITS PROPRIETOR SMT. MOON MOON BRAHMA, HAVING ITS PRINCIPAL PLACE OF BUSINESS AT HOUSE NO. 1, C/O-. BISHAL CHAKRABORTY, KOKRAJHAR, ASSAM-783370. 2: SMT MOON MOON BRAHMA DAUGHTER OF BATENDRANATH BRAHMA PROPRIETOR OF M/S. JACK AND JILL PERMANENT RESIDENT OF C/O. -BATENDRANATH BRAHMA CHANGBANDHA P.O- TIPKAI KOKRAJHAR SAPATGRAM KOKRAJHAR PIN-78333 VERSUS THE UNION OF INDIA AND ORS REP. BY THE SECRETARY TO THE GOVERNMENT OF INDIA, MINISTRY OF FINANCE, JEEVAN DEEP BUILDING, SANSAD MARG, NEW DELHI-110001. 2:THE COMMISSIONER (APPEALS) CENTRAL GOODS AND SERVICE TAX CENTRAL EXCISE AND CUSTOMS 3RD FLOOR GST BHAWAN KEDAR ROAD MACHKHOWA GUWAHATI-781001 ASSAM. 3:THE SUPERINTENDENT CENTRAL GOODS AND SERVICE TAX
Page No.# 2/6 KOKRAJHAR-1 KOKRAJHAR RANGE BONGAIGAON DIVISION GUWAHATI ZONE GST BHAWAN KEDAR ROAD GUWAHATI ASSAM-781001. 4:THE STATE OF ASSAM REPRESENTED BY THE COMMI
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