Cancellation of GST registration not valid if Show cause notice not issued in prescribed format : High Court

By | October 10, 2021
(Last Updated On: October 10, 2021)

Cancellation of GST registration not valid if Show cause notice not issued in prescribed format : High Court

The impugned order being order for cancellation of GST Registration dated 30.10.2019  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;

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