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LUNKPHI RANKHA ENTERPRISE & OTHER vs. THE UNION OF INDIA & OTHERS
(Gauhati High Court)

Hon'ble Judges:

MANISH CHOUDHURY
Pet. Counsel
N. Hawelia
M. Baruah
S.k. Saha
Res. Counsel
---

Petitioner / Applicant

LUNKPHI RANKHA ENTERPRISE & OTHER
Respondent THE UNION OF INDIA & OTHERS
Court Gauhati High Court
State

Assam

Date Apr 5, 2025
Order No.

WP(C)/1771/2025

Citation

2025(4) TAXREPLY 12872
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ORDER

JUDGMENT The petitioner has approached this Court by the instant writ petition, preferred under Article 226 of the Constitution of India, on the premise that its GST Registration under the Central Goods and Services Tax [CGST] Act, 2017 has been cancelled by an Order dated 20.12.2023 pursuant to issuance of a Show Cause Notice dated 14.11.2023. 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 without due application of mind. 2. It is the case of the petitioners that the petitioner no. 1 is a sole proprietorship firm with the petitioner no. 2 as its proprietor, who carries on business with the trade name, M/s Lungphi Rankha Enterprise and its principal place of business at Kharsang, Changland, Arunachal Pradesh. The petitioner got himself registered as proprietorship firm under the Central Goods and Services Tax [CGST] Act, 2017 [‘the CGST Act....

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