The 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.
Section 29 of the CGST Act, 2017 –– Registration –– The petitioner challenged cancellation order of Registration by the respondent. The counsel submitted 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 respondent counsel submitted that the records of respondent do not reveal the issue of SCN in REG-17 template qua Rule 22(1).
Held that:- The Hon’ble High Court set aside the impugned order dated 30.10.2019 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), as it does not mention the date and time of personal hearing.
The 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.
Section 29 of the CGST Act, 2017 –– Registration –– The petitioner challenged cancellation order of Registration by the respondent. The counsel submitted 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 respondent counsel submitted that the records of respondent do not reveal the issue of SCN in REG-17 template qua Rule 22(1).
Held that:- The Hon’ble High Court set aside the impugned order dated 30.10.2019 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), as it does not mention the date and time of personal hearing.