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| The Tax Publishers 2024 TaxPub(GST) 916 (Mad-HC) CENTRAL GOODS AND SERVICES TAX ACT, 2017
Section 29
Where no specific reason for cancellation of GST registration of the assessee was mentioned either in the show cause notice or order of cancellation, the said order was liable to be set aside.
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Cancellation of registration - Absence of specific reason in show cause notice or order - Validity of -
Assessee received a show cause notice alleging non-compliance of specified provisions of the CGST Act. The assessee submitted that the show cause notice did not make reference to any specific provision of applicable GST statutes and therefore, it was unable to understand the nature of non-compliance from the show cause notice. However, the department passed order of cancellation of GST registration of the assessee under section 29 of the CGST Act. Held: The show cause notice did not indicate as to which provisions of the applicable GST statutes were not complied with, therefore, it was not possible for the assessee to show cause in response. Further, order of cancellation also did not contain any reasons for cancellation of registration. Therefore, both these documents were vitiated by lack of clarity and non-application of mind. Hence, order of cancellation was quashed and the concerned authority was directed to restore the registration of the assessee forthwith.
REFERRED :
FAVOUR : In favour of assessee
A.Y. :
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