GST registration cancellation order cannot be passed without issuing SCN

Syed Jafar Abbas Vs Commercial Tax Officer (High Court Gujarat)

The subject matter of challenge in the present writ application is to the impugned order dated 04.06.2020 cancelling the GST registration of the writ applicant w.e.f. 24.10.2018. We need not delve much into the facts of this litigation as the order impugned deserves to be quashed and set aside outright on two grounds (i) no show­cause notice in form GST REG­17 was issued and (ii) the impugned order cancelling the registration

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