2026-VIL-548-GAU
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SGST High Court Cases

GST - Cancellation of Registration on the ground of violation of Rule 10A (Bank details) read with Rule 21(d) of the CGST Rules, 2017 - The show-cause notice issued with only seven working days to respond, and the petitioner was not provided with a specific date and place for appearance. Subsequently, without waiting for the response period to expire, the Proper Officer passes an order of cancellation – HELD - Where there is a contravention of Rule 10A by a registered person, the specific statutory procedure prescribed under Rule 21A(2A)(b) of the CGST Rules must be followed. This procedure mandates that the registration shall first be suspended and the registered person shall be intimated in Form GST REG-31, not Form GST REG-17, electronically or on the common portal or by email, and allowing thirty days time to respond - When the manner of doing a particular act when specifically prescribed under statute, must be done in that manner only and in no other manner. The show-cause notice in the present case is in Form GST REG-17, which is the general form for cancellation under Rule 22, and provides only seven working days instead of the thirty days mandated for Rule 10A violations - Additionally, the impugned order of cancellation is passed before the expiry of thirty days from the date of the SCN. By not affording the statutorily prescribed thirty-day period in the correct form, the Proper Officer deprives the petitioner of an effective and reasonable opportunity of being heard and violates both Section 29 of the CGST Act and Rule 10A read with Rule 21A(2A)(b) of the CGST Rules, 2017 - The respondent authorities are directed to restore the GST registration of the petitioner - The writ petition stands allowed
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