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HC quashed vague GST registration cancellation order with no reasons for cancellation
Case Law Details
- Case Name
- Dominic David Vs State Tax Officer (Kerala High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Kerala High Court
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Dominic David Vs State Tax Officer (Kerala High Court)
The show cause notice issued to the petitioner in this case shows that the same has been issued in Form GST Reg 31, which is the form for issuing a notice regarding suspension of registration.
The notice is absolutely vague and it is not clearly specified with any clarity, the reasons for proposing cancellation even the period for which there was alleged failure to file returns is not specified.
Therefore, the action taken by the officer by initiating proceedings in form GST REG-31 of the CGST Rules and completing the proceedings for cance...
