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JURI BHUYAN vs. UNION OF INDIA & OTHERS
(Gauhati High Court)

Hon'ble Judges:

MANISH CHOUDHURY
Pet. Counsel
S.k. Agarwal
M Agarwal
Res. Counsel
---

Petitioner / Applicant

JURI BHUYAN

Respondent UNION OF INDIA & OTHERS
Court Gauhati High Court
State

Assam

Date May 1, 2025
Order No.

WP(C)/1701/2025

Citation

2025(5) TAXREPLY 13168
Original Order
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ORDER

JUDGMENT & ORDER [ORAL] The petitioner has approached this Court by the instant writ petition, preferred under Article 226 of the Constitution of India, on the premise that her GST Registration under the Central Goods and Services Tax [CGST] Act, 2017 has been cancelled by an Order dated 09.09.2020 pursuant to issuance of a Show Cause Notice dated 27.08.2020. The assail is made inter-alia on the grounds that the manner in which the GST Registration has been cancelled is arbitrary and the impugned Order of cancellation has been passed by the Proper Officer without due application of mind. 2. It is the case of the petitioner that she is a Works Contractor and carries on her business from Duliajan, District – Dibrugarh, Assam. The petitioner got herself registered as a proprietorship firm under the Central Goods and Services Tax [CGST] Act, 2017 [‘the CGST Act’, for short]/State Goods and Services Tax [SGST] Act, 2017 [‘the SGST Act’, for short....

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