Case Law Details
Sarvoday Impex Vs Union of India (Gujarat High Court)
Gujarat High Court held that show cause notice proposing cancellation of GST registration without specifying reasons for cancellation is cryptic and deserved to be quashed.
Facts- The petitioner is registered under Central Goods and Service Tax Act, 2017. A show- cause notice in Form of GST REG-17/31 has been issued by the respondent authorities while exercising power u/s. 29 of the Act read with Rule 22(1) of the Central Goods and Services Tax Rules, 2017.
It is alleged that the show-cause notice simply states the reason for issuance of notice (as in case, Registration has been obtained by means of fraud, wilful misstatement or suppression of facts). Petitioner accordingly contested that the said show-cause notice is as vague as possible and does not refer to any particular facts much less point out so as to enable the noticee to give its reply.
The petitioner hence urges before this Court to quash and set aside the impugned show-cause notice issued by the respondents.
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