GST Registration cannot be cancelled if the SCN not issued in prescribed template

  • Home
  • GST Registration cannot be cancelled if the SCN not issued in prescribed template

CA Bimal Jain | Oct 13, 2021 | Views 35613

GST Registration cannot be cancelled if the SCN not issued in prescribed template

GST Registration cannot be cancelled if the SCN not issued in prescribed template

In Suresh Trading Corporation v. The Asst. Commissioner (Circle) of SGST, Tamil Nadu [W.P. No. 21109 of 2021, dated October 01, 2021], Suresh Trading Corporation (“the Petitioner”) has filed this petition challenging the order dated October 10, 2019 in which the GST certificate of the Petitioner was cancelled. However, it is to be noted that SCN which preceded the same was not been issued in the prescribed template according to Rule 22(1) of Tamil Nadu Goods and Services Rules 2017 (“TNGST Rules”).

Petitioner contended that SCN refers to form GST REG-17 which was issued by the Respondent department regarding the cancellation of GST registration is not in this format/template as it does not mention the date, month, year and time for personal hearing. For this the Petitioner draws the attention to Rule 22(1) of the TNGST Rules which says where the proper officer has reasons to believe that the registration of a person is liable to be cancelled under Section 29 of the Tamil Nadu Goods and Services Tax Act, 2017 (“TNGST Act”), he shall issue a notice to such person in FORM GST REG-17 requiring him to show cause within a period of seven working days from the date of the service of such notice as to why his registration shall not be cancelled.

The Hon’ble Madras High Court after analyzing the facts of the present case set aside the impugned order dated October 10, 2019 for cancellation of GST Registration solely on the ground that SCN which preceded the same has not been issued in the prescribed template i.e., REG- 17 under Rule 22(1) of TNGST Rules as it does not mention the date and time of personal hearing.

Further, the Court directed the respondent authority to issue SCN afresh in prescribed template/format inter- alia setting out the date, time and venue for personal hearing and carry the same to its logical end as expeditiously as possible i.e., as expeditiously as the business of respondent shall permit and in any event, within six weeks from today i.e. on or before November 12, 2021. And there shall be no order as to costs.

(Author can be reached at [email protected])

DISCLAIMER: The views expressed are strictly of the author and A2Z Taxcorp LLP. The contents of this article are solely for informational purpose and for the reader’s personal non-commercial use. It does not constitute professional advice or recommendation of firm. Neither the author nor firm and its affiliates accepts any liabilities for any loss or damage of any kind arising out of any information in this article nor for any actions taken in reliance thereon. Further, no portion of our article or newsletter should be used for any purpose(s) unless authorized in writing and we reserve a legal right for any infringement on usage of our article or newsletter without prior permission.

To Read the Official Order Download PDF Given Below :

Join Studycafe's What's App Group or Telegram Channel for Latest Updates on Income Tax, GST, Companies Act, Judgements and CA, CS, ICWA, and MUCH MORE!"




Author Bio

My Recent Articles

Guidelines on grant of bail to accused not arrested during investigation post filing of Chargesheet Irrecoverable loss incurred due to bad weather and technical snags would be considered as Revenue Loss SEZ falls within the meaning of ‘any person’ as given under Section 54 of the CGST Act and shall be entitled to refund Best Judgment Assessment Order withdrawn as Petitioner filed relevant returns in accordance with order of High Court Quashed registration cancellation order of GSTN and directed Department to consider the case afresh View All Posts

Leave a Reply

Your email address will not be published. Required fields are marked *