GST registration cancellation notice Proceedings based on unprescribed format is void

Jaiprakash Thekedar Vs Commissioner, Commercial Taxes (Allahabad High Court) Allahabad High Court held that GST registration cancellation notice is not in the prescribed format and didn’t mention the date and time on which personal hearing is granted. Proceedings based on such notice is illegal, void and a nullity in eyes of law. Facts- The petitioner is aggrieved by cancellation of the registration of the petitioner-firm under the provisions of the Uttar Pradesh Goods and Services Tax Act, 2017 and the coercive action sought to be taken against the petitioner as a result of cancellation of ...