Madras High Court quashes Cancellation of GST Registration as SCN not issued in Prescribed Template [Read Order]

Madras High Court - GST Registration - SCN - Taxscan

The Madras High Court quashed the cancellation of GST Registration as Show Cause Notice not issued in prescribed template.

The petitioner, Suresh Trading Corporation was registered under erstwhile ‘Tamil Nadu General Sales Tax Act, 1959 and ‘Central Sales Tax Act, 1959. Thereafter, when 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 TNGST Act and CGST Act and this common ‘Registration Certificate’ is referred to as ‘GST Certificate’.

The 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 contended 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 judge bench of Justice M.Sundar held that the impugned order being order for cancellation of GST Registration 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 court directed the respondent authority to 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.

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