Gauhati High Court
WP(C)/4269/2022 of M/S SHAARC PROJECTS LTD. AND ANR. Vs THE UNION OF INDIA AND 4 ORS. on 16 July 2026
GAHC010125632022 2026:GAU-AS:9850 THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH) Case No. : WP(C)/4269/2022 M/S SHAARC PROJECTS LTD. AND ANR. HAVING ITS REGISTERED OFFICE AT C/309, 3RD FLOOR, MEGHMALHAR COMPLEX SECTOR-11 GANDHI NAGAR 382011 GUJRAT AND
GAHC010125632022
2026:GAU-AS:9850
THE GAUHATI HIGH COURT
(HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH)
Case No. : WP(C)/4269/2022
M/S SHAARC PROJECTS LTD. AND ANR.
HAVING ITS REGISTERED OFFICE AT C/309, 3RD FLOOR, MEGHMALHAR
COMPLEX SECTOR-11 GANDHI NAGAR 382011 GUJRAT AND HAVING ITS
BRANCH OFFICE UNIT AT BAHADURPUR, MOIRANBAND KACHAR, ASSAM-788009 REP. BY ITS AUTHORIZED SIGNATORY SRI NILESH KUMAR
MISHRA
2: NILESH KUMAR MISHRA
S/O SHRIMANI MISHRA
ONE OF THE ASSISTANT MANAGER (ACCOUNT AND TAXATION) OF M/S
SHAARC PROJECTS LTD. HAVING ITS REGISTERED OFFICE AT C/309
3RD FLOOR
MEGHMALHAR COMPLEX SECTOR-11 GANDHI NAGAR 382011 GUJRAT
AND HAVING ITS BRANCH OFFICE UNIT AT BAHADURPUR
MOIRANBAND KACHAR
ASSAM-78800
VERSUS
THE UNION OF INDIA AND 4 ORS.
SERVICE THROUGH THE SECRETARY MINISTRY OF FINANCE GOVT. OF
INDIA DEPTT. OF REVENUE HAVING ITS OFFICE AT NORTH BLOCK NEW
DELHI-110001 SERVICE THROUGH MINISTRY OF LAW AND JUSTICE
2:STATE OF ASSAM
THROUGH THE ADDITIONAL CHIEF SECRETARY FINANCE DEPTT. GOVT.
OF ASSAM
3:CENTAL BOARD OF INDIRECT TAXES AND CUMTOMS
NOTH BLOCK
NEW DELHI-11001
4:ASSISTANT COMMISSIONER
SILCHAR-II RANGE CENTRAL REVENUE BUILDING CIRCUIT HOUSE
ROAD
SILCHAR-788001
5:SUPERINTENDENT
CGST
SILCHAR-II RANGE CENTRAL REVENUE BUILDING CIRCUIT HOUSE
ROAD
SILCHAR-78800
For the Petitioner(s) : None appears
For the Respondent(s) : Mr. S.C. Keyal, Sr. Advocate Mr. K. Jain, Advocate BEFORE
HONOURABLE MR. JUSTICE DEVASHIS BARUAH
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ORDER
Date : 17.07.2026
None appears on behalf of the petitioners on call.
2. Mr. S.C. Keyal, the learned Senior Counsel as well as the Standing Counsel for the CGST assisted by Mr. K. Jain, the learned counsel appears on behalf of the respondent Nos. 3 to
5.
3. The present writ petition has been filed by the petitioners assailing the show cause notice dated 08.03.2022, whereby the petitioners were show caused as to why the petitioners’ registration should not be cancelled on account of non- compliance of specified provisions in the GST Act or the Rules made thereunder.
4. This Court duly takes note of that when the writ petition was filed before this Court, the learned Coordinate Bench of this Court, while issuing notice continued the interim order passed earlier that no coercive action should be taken against the petitioners.
5. This Court has duly heard the learned Senior Counsel appearing on behalf of the respondents and has also perused the show cause notice dated 08.03.2022 issued for cancellation of the registration.
6. A perusal of the said show cause notice reveals that the same is vague and does not contain the material particulars as to what are the specific provisions of the Central Goods and Services Tax Act, 2017 or the Rules framed thereunder which have not been complied with.
7. Taking into account that the said show cause notice dated 08.03.2022 is vague and lacks material particulars, the said cannot be sustained in law, for which, the same is set aside and quashed.
8. Accordingly, the writ petition stands disposed of.
9. Before parting with the record, this Court, however, observes that the quashing of the impugned show cause notice dated 08.03.2022, shall not preclude the respondent authorities to take steps as per the provisions of the Central Goods and Services Tax Act, 2017 and the Rules framed therein under, if there is any infraction to the provisions of the said Act and the Rules framed thereunder.
JUDGE Comparing Assistant