2026-VIL-652-KAR
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SGST High Court Cases

GST – Cancellation of Registration based on Defective Show Cause Notice - Requirement of Record Reasons and Valid Personal Visit Report - Respondent issued Show Cause Notices based on personal visits to the registered business premises, followed by suspension and thereafter cancellation orders without affording the petitioners an opportunity of hearing on the Show Cause Notices – HELD - Rule 22(1) of the CGST Rules, 2017, mandatorily requires that before issuing a notice in Form GST REG-17, the proper officer must have recorded reasons to believe that the registration is liable to be cancelled under Section 29 of the CGST Act, 2017. The Show Cause Notices fail to satisfy this requirement as they are based on personal visit reports which are either defective, showing unrelated properties, or completely blank without any recorded particulars. Such defective reports cannot form the basis for recording valid reasons to believe - The petitioners are entitled to file documents demonstrating that they are conducting business at the registered premises and that they must be afforded a fair opportunity to respond to the SCNs. Since the cancellation orders are founded on Show Cause Notices issued without proper recorded reasons supported by valid documentary evidence, the cancellation orders cannot be sustained and quashed. Consequently, the suspension orders which preceded the cancellation also stand to be quashed - The proceedings are restored to the stage of Show Cause Notice – The petition is partly allowed
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