SMTI JAYATI KANGSA BANIK v. THE UNION OF INDIA & ORS – Gujarat High Court
High Court, Gujarat
Sanjay Kumar Medhi, Justice
SMTI JAYATI KANGSA BANIK
v.
THE UNION OF INDIA & ORS.
WP(C)/6586/2025 dated 15.12.2025
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Rule Number : Rule 10, 10A, 21 & 21A
Rule Name : Central Goods & Services Tax Rules, 2017
Decision : In favour of assessee
Cancellation of registration for Rule 10A violation – Non-furnishing bank details within 30 days of registration – SCN provided only 7 days reply time and issued in wrong Form – Registration suspended same day – Petitioner claimed SCN unnoticed in portal, post-cancellation attempts to upload REG-14/revocation failed due to limitation – Held: Writ allowed – SCN and order quashed and set aside – Registration restored.
Represented By:
Counsel for the Petitioner: A K Gupta, M Dey, B Sarma, R S Mishra
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