Cryptic Show Cause Notice Without Factual Details Invalidates GST Registration Cancellation: Gauhati High Court

Mehak Dhiman

16 Dec 2025 5:40 PM IST

  • Cryptic Show Cause Notice Without Factual Details Invalidates GST Registration Cancellation: Gauhati High Court

    The Gauhati High Court held that a GST registration cannot be cancelled on the basis of a cryptic show cause notice, which merely quotes statutory provisions without disclosing the factual grounds. Justice Sanjay Kumar Medhi noted that apart from stating the provisions of Section 29(2)(e) of the CGST Act, there are no facts or any details stated in the show cause notice. In the...

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