Order cancelling GST registration without notice in Form REG-17 is unsustainable

Western Offshore & Marine Projects Pvt. Ltd Vs State Tax Officer (Kerala High Court) Kerala High Court held that issuance of order cancelling GST registration without issuance of show cause notice in form REG-17 is unjustified. Matter remanded to complete the necessary proceedings. Facts- The petitioner has approached the Court challenging an order issued by the State Tax Officer canceling the registration granted to the petitioner under the provisions of Central Goods and Services Tax (CGST)/State Goods and Services Tax Act (SGST). It is the case of the petitioner that the provisions of S...