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;