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The GST Registration Certificate of the Petitioner had been cancelled primarily on the ground that the monthly returns for six months had not been filed. Aggrieved, the Petitioner challenged the GST Registration Cancellation order before the Madras HC inter alia on the ground that the Show Cause Notice issued by the Revenue in Form REG-17 was not in proper format as prescribed u/r 22(1) of the CGST Rules, in as much as the details pertaining to grant personal hearing had not been mentioned, thus, violating the principles of natural justice.
Taking cognizance of the submissions put forth by the Petitioner, the HC set aside the GST registration cancellation on the ground that the Show Cause Notice preceding the Order was issued in violation of Rule 22 of the CGST Rules. The HC further directed the Respondent to issue a fresh Show Cause Notice in the prescribed format as per Rules.
Suresh Trading Corporation Vs The Asst. Commissioner (Circle) of SGST [W.P.No. 21109 of 2021]
The Madras HC has correctly set-aside the GST Registration cancellation order in as much as the principles of natural justice had been violated. Similarly, in a recent judgement by the Gujarat HC in RE: Mahadev Trading Company vs. Union of India [R/Special Civil Application No. 11262 of 2020 dated 28.09.2020] had quashed a Show Cause Notice and the order of cancellation wherein the Notice was not in proper format and opportunity of hearing was not provided.
The information provided in this update is intended for informational purposes only and does not constitute legal opinion or advice. Readers are requested to seek formal legal advice prior to acting upon any of the information provided herein. This update is not intended to address the circumstances of any particular individual or corporate body. There can be no assurance that the judicial/ quasi judicial authorities may not take a position contrary to the views mentioned hereinrra quis.
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