Case Law Details
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 Section 29 r/w Rule 22 of the CGST/SGST Rules clearly indicate that the petitioner was entitled to a show cause notice before an order or cancellation is issued in terms of Section 29.
The show cause notice is to be issued in From REG-17 before cancellation of registration. It is a specific case of the petitioner that no such notice was issued and the only notice issued to the petitioner was one regarding the suspension of his registration in Form REG-31.
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