Vague SCN and unreasoned revocation rejection invalid; matter remanded to notice stage{ Sujoy Paul vs. Union of India [2026] 188 taxmann.com 39 (Gauhati)}
Facts:
Petitioner’s GST registration was cancelled for alleged non-filing of returns. However, the show cause notice did not specify the period for which returns were allegedly not filed. The petitioner later applied for revocation of the cancellation, but the application was rejected solely on the ground that no reply had been filed to the SCN.
Issue:
Whether cancellation of GST registration and rejection of the revocation application are valid when the SCN is vague and the rejection order does not contain any reasons.
Held:
The High Court held that the SCN was invalid as it failed to provide essential particulars, such as the period of alleged non-filing of returns, thereby depriving the petitioner of an effective opportunity to respond. The order rejecting the revocation application was also unsustainable as it was unreasoned and based only on the alleged non-filing of a reply. Accordingly, the Court set aside the rejection order and remanded the matter to the stage of issuance of a fresh, detailed show cause notice, directing the authorities to provide complete particulars and an opportunity of hearing in accordance with the principles of natural justice.
