M/S. Western Offshore & Marine Projects PVT. LTD vs. State Tax Officer
Held
The Court quashed the cancellation order (Ext.P4) due to the admitted non-issuance of the mandatory show cause notice in Form REG-17. The matter was remitted to the 1st respondent for fresh proceedings in accordance with law, and the petitioner's registration was restored until a new decision is taken.
Facts
The petitioner challenged the cancellation of their GST registration (Ext.P4 order), arguing that the 1st respondent failed to issue a mandatory show cause notice in Form REG-17 as per Section 29 read with Rule 22 of the CGST/SGST Act/Rules, issuing only a suspension notice in Form REG-31. The Senior Government Pleader conceded that the Form REG-17 notice was not issued.
Key Issues
Whether the cancellation of GST registration without issuing the prescribed show cause notice in Form REG-17, as mandated by Section 29 read with Rule 22 of the CGST/SGST Act/Rules, is legally valid.
Sections Cited
Section 29, Rule 22, Form REG-17, Form REG-31
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. FRIDAY, THE 11TH DAY OF NOVEMBER 2022 / 20TH KARTHIKA, 1944 WP(C) NO. 29765 OF 2022 PETITIONER/S: M/S. WESTERN OFFSHORE & MARINE PROJECTS PVT. LTD AGED 39 YEARS M/S. WESTERN OFFSHORE & MARINE PROJECTS PVT. LTD; CC NO. 27/1172, KARTHIKA APARTMENTS, PANAMPILLY NAGAR, COCHIN, REPRESENTED BY ITS MANAGING DIRECTOR, SRI. HISHAM BASHEER. , PIN - 682036 BY ADV TOMSON T.EMMANUEL RESPONDENT/S: 1 STATE TAX OFFICER STATE GOODS AND SERVICES TAX DEPARTMENT, 1ST CIRCLE, ERNAKULAM, COCHIN,, PIN - 682018 2 STATE OF KERALA STATE GOODS & SERVICE TAX DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM , REPRESENTED BY SECRETARY TO GOVERNMENT., PIN - 695001 3 COMMISSIONER (GST) MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS, NEW DELHI., PIN - 110001 4 JOINT COMMISSIONER (APPEALS) STATE GOODS AND SERVICES TAX DEPARTMENT, ERNAKULAM, COCHIN., PIN - 682015 BY ADV R.HARISHANKAR
WP(C) NO. 29765 OF 2022 2 OTHER PRESENT: ADV. THUSHARA JAMES (SR .GP) THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 11.11.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 297
The judgment continues below.
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