Cancellation of GST registration of the petitioner - Rule 22 (3) ...

Court Examines GST Registration Cancellation, Validity of Show Cause Notice, and Compliance with Verification Rules.

March 16, 2024

Case Laws GST HC

Cancellation of GST registration of the petitioner - Rule 22 (3) of CER - The court examines the validity of the show cause notice issued by the respondent and considers the petitioner's argument regarding the ex-parte physical verification. It emphasizes the need for adherence to Rule 25 of the Central Goods and Service Tax Rules, 2017, regarding the conduct of such verifications. - The court interprets Rule 22(3) of the Rules, which stipulates a timeframe for issuing an order in response to a show cause notice. It concludes that the provision is directory rather than mandatory, as there are no specified consequences for non-compliance within the stipulated timeframe.

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Cancellation of GST registration of the petitioner - Rule 22 (3) ...

Court Examines GST Registration Cancellation, Validity of Show Cause Notice, and Compliance with Verification Rules.

March 16, 2024

Case Laws GST HC

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