The Hon’ble Gauhati High Court in Huma Power & Tower Pvt. Ltd. v. State of Assam [Writ Petition (C) No. 2147 of 2026 dated May 29, 2026] set aside the Show Cause Notice and the consequent Order of Cancellation of GST Registration issued for alleged violation of Rule 10A of the Central Goods and Services Tax Rules, 2017 (“the CGST Rules”), and held that where the Proper Officer proposes to cancel the registration of a registered person for contravention of Rule 10A, the Show Cause Notice must mandatorily be issued in FORM GST REG-31 affording thirty days to reply, and resort cannot be taken to FORM GST REG-17 (which provides only seven days), as the same violates the statutorily prescribed procedure and the principles of natural justice.
