HC Sets Aside GST Reg. Cancellation Order Due to Absence of GST Notice

The applicant seeks the Court to challenge the order provided by the State Tax Officer for cancelling the registration allotted to the petitioner under the provisions of the Central Goods and Services Tax (CGST)/State Goods and Services Tax Act (SGST).

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The applicant furnished, the provisions of Section 29 read with Rule 22 of the CGST/SGST Rules showing that the applicant was entitled to a show cause notice in Form REG-17 prior to the order or cancellation being issued in terms of Section 29.

The Senior Government Pleader (SGP) Thushara James recognized, a show cause notice in form GST REG-17 does not been provided to the petitioner. R Harishankar represents the department.

Tomson T Emmanuel, for the taxpayer, no notice was being furnished and the mere notice being provided to the applicant was for the suspension of his registration in Form REG-31.

The critical notice needs to be generated automatically, via the respondent revenue. The same was furnished via the SGP that, by not considering the technicalities, the case could be remitted to the 1st respondent for acknowledging the applicant’s matter.

The High Court Single Bench of Justice Gopinath P revoked the GST registration of cancellation and permits the writ petition of the taxpayer, securing the revenue liberty to start or resume the proceedings against the taxpayer under the law.