2025-VIL-1293-GAU
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SGST High Court Cases

GST - Cancellation of GST registration for non-compliance with Rule 10A of CGST Rules, 2017 - Show-cause notice for cancellation of registration on the ground of violation of Rule 10A (requirement to furnish bank account details within 30 days of registration) - The SCN gave the petitioner only 7 days to furnish a reply, instead of the 30 days required under Rule 21A(2A). Without waiting for the 30-day period, the respondent authority passed an order in July 2024 cancelling the petitioner's GST registration - Whether the cancellation of the petitioner's GST registration is valid – HELD – The Rule 21A(2A) of the CGST Rules clearly requires the respondent authority to provide a 30-day period to the registered person to explain the non-compliance with Rule 10A and show cause as to why the registration should not be cancelled. By providing only a 7-day period and not waiting for the 30-day period to lapse, the respondent authority had violated the principles of natural justice and the statutory requirements - Further, the SCN was issued in Form GST REG-17 instead of the prescribed Form GST REG-31. When a statute prescribes a particular manner of doing an act, it must be done in that manner only. By not adhering to the prescribed form, the show-cause notice is not in compliance with the statutory requirements - The SCN and the impugned order cancelling the petitioner's GST registration is quashed – The writ petition is allowed
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