SCN issued in wrong Form: Kerala HC invalidates GST proceedings

Kunhalavi N Vs State Tax Officer (Kerala High Court)

In a significant judgment, the Kerala High Court ruled that the issuance of a show cause notice in the incorrect form invalidates the entire proceedings under the GST Act. The case, Kunhalavi N Vs State Tax Officer, highlights the importance of adhering to prescribed legal procedures. The court set aside the cancellation of the petitioner’s GST registration, deeming the proceedings without jurisdiction and invalid.

Case Background:

The petitioner, Kunhalavi N, was a registered dealer under the

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