GST registration restored which was cancelled without due service of Show Cause Notice

Last updated: 09 December 2022
Quick Summary
The Kerala High Court has ruled that GST registration cannot be cancelled without first issuing a proper Show Cause Notice (SCN) in the prescribed format (REG-17). In this case, the court found that the tax officer had failed to issue this notice to M/s Western Offshore & Marine Projects Pvt. Ltd. Consequently, the cancellation order was set aside, and the company's GST registration was restored.

Court :
Kerala High Court

Brief :
The Hon’ble Kerala High Court ("the High Court") in the case of Western offshore & marine projects Pvt. Ltd. v. State Tax Officer [WP (C) No. 29765 of 2022 dated November 11, 2022] set aside the order cancelling Goods and Service Tax ("GST") Registration of M/s Western Offshore & Marine Projects Pvt. Ltd. on the grounds that Show Cause Notice ("SCN") was not duly issued for the cancellation of registration by the State Tax Officer. 

Citation :
WP (C) No. 29765 of 2022 dated November 11, 2022

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Bimal Jain
Published in GST
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