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SRI MOHAN MECH vs. UNION OF INDIA & OTHERS
(Gauhati High Court)

Hon'ble Judges:

MANISH CHOUDHURY
Pet. Counsel
S.k. Agarwal
Res. Counsel
S.c. Keyal

Petitioner / Applicant

SRI MOHAN MECH
Respondent UNION OF INDIA & OTHERS
Court Gauhati High Court
State

Assam

Date Mar 18, 2025
Order No.

WP(C)/1215/2025

Citation

2025(3) TAXREPLY 12785
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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 his GST Registration under the Central Goods and Services Tax [CGST] Act, 2017 has been cancelled by an Order dated 24.02.2023 pursuant to issuance of a Show Cause Notice dated 15.01.2023. 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 petitioner that he is a Works Contractor and one of the partner in a partnership firm by name, M/s Sri Mohan Mech. The petitioner got himself registered as partnership 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]. It is stated that when the pe....

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