Order of cancellation of registration without issuing SCN in prescribed form is liable to be set aside: HC

Case Details: Suresh Trading Corporation v. Assistant Commissioner (Circle) of SGST - [2022] 134 taxmann.com 208 (Madras)

Judiciary and Counsel Details

• • M. Sundar, J.
  • K. Thyagarajan for the Petitioner. 
  • Ms.Amirta Dinakaran, Govt. Adv. for the Respondent.

Facts of the Case

The Competent Authority cancelled registration of assessee on ground that assessee had failed to file monthly returns for six months. The show cause notice (SCN) was not issued in the prescribed form and it challenged the order of cancellation before the High Court.

High Court Held

The Honorable High Court observed that SCN was not issued in prescribed template, i.e., Form GST REG-17. Moreover, the SCN didn’t mention the date and time of personal hearing. Therefore, the order for cancellation of GST Registration would be liable to be set aside solely on the ground that SCN which preceded the same had not been issued in the prescribed template. The Court also directed the Authority to issue SCN afresh (if deemed necessary), in prescribed template/format inter-alia setting out the date, time and venue for personal hearing and carry the same to its logical end as expeditiously as possible.