Registration — tax rulings

Gujarat High Court20 Aug 2026

For assesseeRemanded

Faiz Enterprise v. State Tax Officer

Where petitioner challenged show cause notice and subsequent orders regarding GST registration cancellation on ground that Stat Tax Officer had cited cases using AI, which were either not in existence, or were irrelevant, upon tendering of unconditional apology by STO, impugned orders and all consequential orders were to be set aside and fresh notice was to be issued to petitioner; Authorities were directed to scrupulously follow Instruction dated 18-08-2026 for use of AI

Gujarat High Court20 Aug 2026

For assesseeRemanded

Faiz Enterprise v. State Tax Officer

Delhi High Court12 Aug 2026

For assessee

SGS Export (P.) Ltd. v. Commissioner of Central Tax /GST Delhi

Where notice for cancellation of registration was only uploaded on portal without proof of receipt or acknowledgement, such mere portal upload did not constitute valid service of notice, and petitioner was entitled to apply for restoration of registration with such application to be considered on merits without being affected by limitation

Gauhati High Court24 Jun 2026

For assessee

S R Enterprise v. Union of India

Where partnership firm’s registration was cancelled based on stale show cause notice with no follow-up action for nearly two years and without affording proper or timely hearing, cancellation order was set aside as not conforming to statutory requirements or fairness, but authority may initiate fresh proceedings without excusing compliance obligations of firm

Patna High Court23 Jun 2026

For assessee

Samadhan Seva Samiti v. Union of India

Where society's registration was cancelled by respondent authority solely on notice uploaded on portal without serving it through other prescribed modes and cancellation order showed procedural error, with State admitting non-service, such action breached mandatory service and natural justice, vitiating cancellation, thus same was to be set aside with liberty to proceed afresh after due compliance with service requirement and opportunity of hearing