GST Registration cannot be cancelled if the SCN not issued in prescribed template
Last updated: 17 October 2021
Court :
Madras High Court
Brief :
In Suresh Trading Corporation v. The Asst. Commissioner (Circle) of SGST, Tamil Nadu [W.P. No. 21109 of 2021, dated October 01, 2021], Suresh Trading Corporation ("the Petitioner") has filed this petition challenging the order dated October 10, 2019 in which the GST certificate of the Petitioner was cancelled. However, it is to be noted that SCN which preceded the same was not been issued in the prescribed template according to Rule 22(1) of Tamil Nadu Goods and Services Rules 2017 ("TNGST Rules").
Citation :
W.P. No. 21109 of 2021, dated October 01, 2021
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Bimal Jain
Published in GST
Views : 248
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