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Gauhati High Court Quashes GST Registration Cancellation Order Against Guwahati Firm; Holds Wrong Show-Cause Notice Form and Truncated Seven-Day Period Void in Law

Court rules that where a registered person’s bank account is flagged as frozen or blocked, the Proper Officer must issue notice in Form GST REG-31 with a thirty-day opportunity to respond—not Form GST REG-17 with a seven-day window—before cancelling GST registration for non-compliance with Rule 10A. GUWAHATI, May 29, 2026: The Gauhati High Court has […]