M/S.Pankaj Cottage vs. The Goods And Service Tax Officer
Held
The High Court held that the cancellation was invalid because the SCN was issued in the incorrect form (GST REG-31, meant for suspension, not cancellation) and was vague, violating the principle that a thing must be done in the prescribed manner. The Court quashed the cancellation order but directed the petitioner to file all defaulted returns and pay associated dues.
Facts
The petitioner's GST registration was cancelled under Section 29 for failure to file returns. Their application for revocation was rejected as time-barred under Section 30. The petitioner challenged the cancellation, arguing that the show cause notice (SCN) was issued in the wrong form (GST REG-31 instead of GST REG-17) and lacked specific details.
Key Issues
Whether the cancellation of GST registration is valid if the show cause notice is issued in an incorrect form and lacks specific details, and if the procedure prescribed by the Rules is not strictly followed.
Sections Cited
Section 29, Section 30, Section 107, Rule 21A, Rule 22(1), Form GST REG-17, Form GST REG-31, Section 39
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. THURSDAY, THE 22ND DAY OF DECEMBER 2022 / 1ST POUSHA, 1944 WP(C) NO. 28783 OF 2022 PETITIONER: M/S.PANKAJ COTTAGE TEMPLE ROAD, MUNNAR IDUKKI DISTRICT,PIN - 685612 REPRESENTED BY MANAGING PARTNER E.J VARKEYACHAN BY ADV S.SUJIN RESPONDENTS: 1 THE GOODS AND SERVICE TAX OFFICER CENTRAL TAX AND CENTRAL EXCISE MUNNAR, IDUKKI DISTRICT, PIN - 685612 2 THE ASSISTANT COMMISSIONER CENTRAL TAX AND CENTRAL EXCISE, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, IDUKKI DIVISION, K.P VARKEYS MALL, IIND FLOOR, ROTARY JUNCTION, THODUPUZHA -, PIN - 685584 3 THE APPELLATE AUTHORITY GOODS AND SERVICE TAX C.R BUILDING, I.S PRESS ROAD, COCHIN, PIN - 682018 BY ADV M.S.AMAL DHARSAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 22.12.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P (C) No.28783/2022 -2- J U D G M E N T The petitioner is in this court aggrieved by Ext.P1 order cancelling the registration granted to the petitioner under the Central Goods and Services Tax Act/ the State Goods and Services Tax Act [Hereinafter referred to as the ‘CGST/SGST Acts”], in the exer
The judgment continues below.
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