9911796707
TMI Blog2024 (6) TMI 1241X X X X Extracts X X X X X X X X Extracts X X X X ..... nded to Ext. P2 notice - HELD THAT:- It is trite law that if the show cause notice is vague and where the order of cancellation also does not specify the factors that led to the cancellation of registration, the entire proceedings must be held to be bad in law. Further, it is a well settled salutory principle that if a statute provides for a thing to be done in a particular manner, then it has to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion under Section 29 of those enactments. 2. The petitioner was a registered dealer on the rolls of the State Tax Officer, Manjeri. Since he did not file the returns for the periods from December 2021 on time, the 1st respondent issued Ext. P2 show cause notice on 07.06.2022 to show cause as to why the registration granted to the petitioner under the Goods and Service Tax Act, 2017 should not be c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t it would be dismissed by the second respondent. 5. Heard the learned Counsel for the petitioner and the learned Government Pleader. 6. The learned Counsel for the petitioner contends that the entire procedure executed by the respondents to revoke the petitioner s registration is illegal and unenforceable. He points out that the show cause notice issued prior to cancellation of registration is no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ancellation of registration, the entire proceedings must be held to be bad in law. 8. Further, it is a well settled salutory principle that if a statute provides for a thing to be done in a particular manner, then it has to be done in that manner and in no other manner. Since the proceedings were initiated by the 1st respondent in Form GST-REG-31 and not in Form GST-REG 17, Ext.P3 order is without ..... X X X X Extracts X X X X X X X X Extracts X X X X
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