GST Registration Cancellation not valid if SCN not issued in Prescribed Template

Suresh Trading Corporation Vs The Asst. Commissioner (Circle) of SGST (Madras High Court)  Petitioner has filed this petition challenging the order dated October 10, 2019 in which the GST certificate of the Petitioner was cancelled. However, it is to be noted that SCN which preceded the same was not been issued in the prescribed template according to Rule 22(1) of Tamil Nadu Goods and Services Rules 2017 (TNGST Rules). Petitioner contended that SCN refers to form GST REG-17 which was issued by the Respondent department regarding the cancellation of GST registration is not in this format/templ...