This compilation indexes twelve writ petitions decided by Indian High Courts between December 2025 and July 2026 in which registrants challenged cancellation of their GST registration under Section 29(2)(c) of the Central Goods and Services Tax Act, 2017 (and cognate State GST enactments). The rulings span the Gauhati, Madras, Telangana, and Punjab-Haryana High Courts and cover a range of procedural triggers — including non-filing of returns for continuous periods, orders passed on grounds alien to the show cause notice, retrospective cancellation, and rejection of revocation applications. The compilation is intended for GST practitioners, in-house tax teams, and legal researchers who need a structured, court-wise overview of how Section 29(2)(c) disputes are being litigated at the High Court level in the current period.

Research index only. This page is a neutral case-law index drawn from publicly available court orders. Nothing on this page constitutes legal advice, tax advice, or a recommendation to take any action. Readers should consult qualified professionals and verify each ruling against the full judgment text before relying on it.

The statutory framework in one paragraph

Section 29(2)(c) of the Central Goods and Services Tax Act, 2017 (and its mirror provision in the respective State GST Acts) empowers the proper officer to cancel a person's GST registration if the registered person has not filed returns for such continuous period as may be prescribed. The provision is one of several enumerated grounds in Section 29(2) under which cancellation may be initiated, and it operates alongside the procedural requirements of issuing a show cause notice in the prescribed form (Form GST REG-17) and affording the registrant an opportunity of hearing before an order of cancellation is made. A separate but related provision, Section 29(2)(e), addresses cancellation on other prescribed grounds. The revocation mechanism available to a registrant after cancellation is governed by Section 30 of the CGST Act.

The 12 rulings

1. M/S. Jk Technology vs Deputy State Tax Officer

Bench: Telangana High Court
Date: 9 July 2026
Sections engaged: 29(2)(c), 29(2)(e)
Outcome: Outcome not specified in source
Procedural / substantive ground: The appeal was filed by the petitioner against an order of cancellation of its GST registration dated 22.01.2024. Per the source preview, the impugned cancellation order was passed on a ground alien to the show cause notice issued in Form GST REG-17 on 08.08.2023, with the registration having been suspended with effect from 08.08.2023 pending disposal of the show cause notice.

2. Smt Jumoni Boruah Phukan vs The Union Of India And 2 Ors

Bench: Gauhati High Court
Date: 12 June 2026
Sections engaged: 29(2)(c)
Outcome: Outcome not specified in source
Procedural / substantive ground: The petitioner filed a writ petition being aggrieved by the cancellation of GST registration bearing No. 18BBRPP2163G2ZA by an order dated 25.04.2024 passed by the Superintendent, CGST, Golaghat I Range. Per the source preview, the court noted that a similar issue had already been decided in an earlier proceeding, indicating the matter was being disposed of by reference to a precedent ruling.

3. Shree Ganpati Rice Mill And Anr vs The Union Of India And 3 Ors

Bench: Gauhati High Court
Date: 10 June 2026
Sections engaged: 29(2)(c)
Outcome: Outcome not specified in source
Procedural / substantive ground: The petitioners — a rice mill and its proprietor — filed a writ petition being aggrieved by the cancellation of GST registration bearing No. 18AFJPA1205P1ZJ by an order dated as per the source preview. The petition was filed before the Gauhati High Court challenging the cancellation order passed against the petitioner firm registered under the CGST/AGST Acts.

4. Smti Ivy Dutta vs The Union Of India And 3 Ors

Bench: Gauhati High Court
Date: 8 June 2026
Sections engaged: 29(2)(c)
Outcome: Outcome not specified in source
Procedural / substantive ground: The petitioner filed a writ petition being aggrieved by the cancellation of her GST registration bearing No. 18AYKPD8297Q1ZC by an order dated 30.03.2022 passed by the Superintendent, CGST, Naharkatia Range, Tinsukia Zone. The petition challenged the cancellation order passed against the petitioner under the CGST framework.

5. Krm Tyres vs State Of Punjab And Another

Bench: Punjab-Haryana High Court
Date: 4 May 2026
Sections engaged: 29(2)(c), 30
Outcome: Outcome not specified in source
Procedural / substantive ground: A show cause notice dated 28.10.2024 was served on the petitioner partnership firm as to why its GST registration should not be cancelled, to which the petitioner did not file any written response; thereafter, through an order dated 17.11.2024, the registration was cancelled with effect from 01.11.2023. The petitioner subsequently availed the remedy under Section 30 of the CGST Act seeking revocation of cancellation, which was rejected on 24.01.2025, and the challenge through the writ petition was specifically directed against the retrospective cancellation of the registration.

6. Page No.# 1/6 vs The State Of Assam And 3 Ors

Bench: Gauhati High Court
Date: 16 March 2026
Sections engaged: 29(2)(c)
Outcome: Outcome not specified in source
Procedural / substantive ground: Per the source preview, the linked case WP(C)/1269/2026 concerns M/S Ganapati Enterprise, a proprietorship firm registered under the CGST Act/AGST Act, with the petitioner challenging the cancellation of its GST registration. The writ petition was filed before the Gauhati High Court against the State of Assam and three other respondents from the Finance Taxation Department.

7. Sanjay Rajendra Jv vs The Union Of India And 3 Ors

Bench: Gauhati High Court
Date: 11 March 2026
Sections engaged: 29(2)(c)
Outcome: Outcome not specified in source
Procedural / substantive ground: The petitioner is described in the source preview as a joint venture having its registered office at Mangaldai, District Darrang, Assam, represented by its Managing Partner. The writ petition (WP(C)/1410/2026) was filed before the Gauhati High Court challenging the cancellation of the petitioner's GST registration under the CGST framework.

8. Amr Trading Corporation vs The Assistant Commissioner St

Bench: Madras High Court
Date: 3 March 2026
Sections engaged: 29(2)(c)
Outcome: Outcome not specified in source
Procedural / substantive ground: In WP No. 8236 of 2026, the petitioner challenged the impugned order dated 21.07.2025 bearing reference No. ZA330725219239G passed by the respondent in Form GST REG 05, whereby the petitioner's application for revocation of cancellation of registration (filed on 23.01.2025) was rejected in the absence of a reply to the show cause notice; the petitioner sought a writ of certiorarified mandamus to quash the rejection order and direct restoration of GST Registration No. 33ABOFA1999B1ZF.

9. M/S Deepak Construction Co vs The State Of Assam And 3 Ors

Bench: Gauhati High Court
Date: 27 February 2026
Sections engaged: 29(2)(c)
Outcome: Outcome not specified in source
Procedural / substantive ground: The petitioner is a partnership firm carrying on business under the name "M/S Deepak Construction" and was registered under the CGST Act/AGST Act bearing registration No. 118AADFD3069R1ZV. Per the source preview, the cancellation was triggered on the ground of non-filing of GST returns for a continuous period, and the writ petition (WP(C)/984/2026) was filed before the Gauhati High Court challenging the cancellation order.

10. Sri Naimul Islam Barbhuiya vs The Union Of India And 3 Ors

Bench: Gauhati High Court
Date: 25 February 2026
Sections engaged: 29(2)(c)
Outcome: Outcome not specified in source
Procedural / substantive ground: In WP(C)/1066/2026, the petitioner filed a writ petition before the Gauhati High Court challenging the cancellation of his GST registration by the CGST authorities, Silchar I Range. The source preview indicates the matter proceeded as a Judgment and Order (Oral), with hearing completed on 25.02.2026.

11. M/S Mahendra Gurung vs Union Of India And 3 Ors

Bench: Gauhati High Court
Date: 20 February 2026
Sections engaged: 29(2)(c)
Outcome: Outcome not specified in source
Procedural / substantive ground: The petitioner is a proprietorship firm carrying on business under the name "M/S Mahendra Gurung" and was registered under the CGST Act/AGST Act. The writ petition (WP(C)/900/2026) was filed before the Gauhati High Court challenging the cancellation of the petitioner's GST registration, with the respondents including the Union of India, the Principal Commissioner of State Tax, the Superintendent of Taxes (North Lakhimpur Unit), and the Deputy Commissioner of Taxes.

12. Sri Madhurjyajyoti Rabha vs The State Of Assam And 2 Ors

Bench: Gauhati High Court
Date: 17 December 2025
Sections engaged: 29(2)(c)
Outcome: Outcome not specified in source
Procedural / substantive ground: The petitioner carried on his proprietorship business under the name "G.S. Agro Products" and was registered under the CGST Act/AGST Act bearing registration No. 18AVUPR2768P1Z8. Per the source preview, the cancellation was triggered on the ground of non-filing of GST returns for a continuous period of six months, following which a show cause notice was served on the petitioner; the writ petition (WP(C)/7022/2025) was filed before the Gauhati High Court challenging the cancellation order.

Patterns across these 12 rulings

Non-filing of returns as the dominant trigger. Across several Gauhati High Court matters in this compilation — including cases involving M/S Deepak Construction Co, M/S Mahendra Gurung, and Sri Madhurjyajyoti Rabha — the source previews indicate that cancellation was initiated on the ground of non-filing of GST returns for a continuous period, which is the factual predicate for Section 29(2)(c) proceedings.
Procedural irregularity: orders on grounds alien to the show cause notice. In the Telangana High Court matter (M/S. Jk Technology), the source preview explicitly records that the cancellation order was passed on a ground alien to the show cause notice issued in Form GST REG-17, highlighting a recurring concern about the congruence between the notice and the final order.
Retrospective cancellation as a distinct ground of challenge. In KRM Tyres (Punjab-Haryana High Court), the writ petition specifically challenged the retrospective element of the cancellation — with the registration cancelled with effect from a date earlier than the date of the cancellation order — as a standalone ground distinct from the substantive non-filing ground.
Rejection of revocation applications under challenge. Two matters in this set — AMR Trading Corporation (Madras High Court) and KRM Tyres (Punjab-Haryana High Court) — involved a further layer of challenge: after cancellation, the registrant sought revocation, and the rejection of that revocation application became the subject of the writ petition, illustrating that Section 29(2)(c) litigation can extend beyond the initial cancellation order.
Concentration of proceedings at the Gauhati High Court. Nine of the twelve matters in this compilation were filed before the Gauhati High Court (covering Assam, Nagaland, Mizoram, and Arunachal Pradesh), reflecting a high volume of Section 29(2)(c) cancellation disputes from CGST and State Tax authorities in the North-East jurisdiction during 2025–2026.

How to use this compilation

This index is designed as a starting point for identifying relevant judicial precedent on Section 29(2)(c) GST registration cancellation disputes. Researchers should use the party names, case numbers (where visible in the source previews), court names, and dates provided here to locate the full text of each judgment on official court portals such as the Madras High Court's Judis portal (mhc.tn.gov.in/judis), the Gauhati High Court's official portal, or indiankanoon.org. The source previews reproduced in this database are excerpts only and do not capture the complete reasoning, interim directions, or final operative orders of the court.

Before placing reliance on any ruling listed here, researchers should verify whether the order has been stayed, appealed, reversed, or modified by a subsequent order of the same court or a superior court. Several of the matters listed above involve interlocutory orders or orders disposing of the petition by reference to earlier rulings, which means the operative directions may be found in a linked or prior judgment not separately listed in this compilation. Researchers should also check for any relevant CBIC circulars, notifications, or administrative instructions issued under the CGST Act that may affect the legal position on registration cancellation and revocation.

When using this material for litigation support or compliance analysis, practitioners should obtain and review the original certified copies of the judgments and cross-reference them against the specific facts and GST registration numbers of the client's case, as the outcomes in these matters will turn heavily on individual facts, the precise language of the show cause notices issued, and the procedural steps taken or omitted by the registrant.

Source

All cases listed above are drawn from the TaxNoticeAI structured legal corpus (16,101 Indian tax judgments, CBIC circulars, ITAT rulings, AAR rulings, GSTAT rulings), sourced from indiankanoon.org and official court portals.

Section 29(2)(c) GST Registration Cancellation: 12 High Court Rulings (2025–2026)