2021 (10) TMI 321

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..... of TN-GST Act - 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. Though obvious, as the impugned order for cancellation of registration is set a .....

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..... ces Tax Act, 2017 (Tamil Nadu Act 19 of 2017)' [hereinafter 'TN-GST Act' for the sake of convenience and clarity] and 'Central Goods and Services Tax Act, 2017' [hereinafter 'C-GST Act' for the sake of convenience and clarity]. 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 com .....

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..... N-GST Rules which reads as follows: '22. Cancellation of registration.- (1) Where the proper officer has reasons to believe that the registration of a person is liable to be cancelled under section 29, he shall issue a notice to such person in FORM GST REG-17, requiring him to show cause, within a period of seven working days from the date of the service of such notice, as to why his registr .....

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..... to the narrow compass/short point on which the captioned writ petition turns, the captioned main writ petition was taken up (though the matter is in the Admission Board), with the consent of learned counsel on both sides. 11. Learned Revenue counsel, on instructions, submits that the records of respondent do not reveal the issue of SCN in REG-17 template qua Rule 22(1) of TN-GST Rules. 12. There .....

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..... f deemed necessary), in prescribed template/format interalia 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; There shall be no order as to costs.
Case laws, Decisions, Judgemen .....

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