Madras HC quashes Order for Cancellation of GST Registration as SCN didn’t mention date, Time of Personal Hearing [Read Order]

Madras High Court- GST Registration - SCN - personal hearing - taxscan

The Madras High Court quashed the order for cancellation of GST Registration as Show Cause Notice did not mention date and time of personal hearing.

The Writ petitioner, Suresh Trading Corporation was registered under erstwhile Tamil Nadu General Sales Tax Act, 1959 and Central Sales Tax Act, 1959. Thereafter, when the Goods and Services Tax regime kicked in on and from 01.07.2017, the writ petitioner migrated to that regime in accordance with Section 139 of Tamil Nadu Goods and Services Tax Act, 2017 and Central Goods and Services Tax Act, 2017. In this backdrop, the writ petitioner by way of migration was issued a common Registration Certificate for TN-GST Act and C-GST Act and this common ‘Registration Certificate’ shall hereinafter be referred to as ‘GST Certificate’.

The aforementioned GST Certificate was cancelled in and by an order primarily on the ground that the writ petitioner has failed to file monthly returns for six months.

Mr.K.Thyagarajan, counsel for writ petitioner pointed out that though SCN refers to form GST REG-17, it is not in this format/template as it does not mention the date, month, year and time for personal hearing.

The single bench of Justice M.Sundar ruled that the impugned order being order for cancellation of GST Registration d is set aside 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 TN-GST Rules, as it does not mention the date and time of personal hearing.

“The respondent shall issue SCN afresh (if deemed necessary), 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 12.11.2021,” the court ordered.

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