GST Update

 Desk of CA. Praveen Sharma – 1122  Series (CAPS) 

 Supreme Court IN THE CASE OF  Union of India & Anr. v. LNDG Fashions Private Limited

Citation: TS-890-SC-2026-GST

Case: SLP (Civil) Diary No. 57162/2026

Outcome: In favour of the taxpayer—LNDG Fashions Private Limited. 

The Supreme Court dismissed Revenue’s SLP challenging the Allahabad High Court’s relief.

The dispute concerned cancellation of LNDG Fashions Private Limited’s GST registration.

The High Court had quashed the cancellation order dated 2 January 2024.

 It also set aside the preceding system-generated show cause notice. 23.10.2026

The notice failed to identify the issuing authority’s name, designation or office.

The High Court emphasised that statutory powers vest in authorised officers, rather than the GST system.

GSTN’s advisory on unsigned notices did not dispense with identification of the competent authority.

The defective foundational notice rendered the consequential cancellation unsustainable.

 Revenue remained free to initiate fresh proceedings through a legally compliant notice.

The SLP dismissal left the High Court’s relief undisturbed; the detailed reasoning above belongs to the High Court’s decision.

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Best Regards,

CA Praveen Sharma

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