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

Last updated: 09 December 2022

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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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1 Year PLAN - Rs.~~1999~~

1799

(Excl. of GST ₹323)

2 Years PLAN - Rs.~~3499~~

3149

(Excl. of GST ₹566)

BEST VALUE

3 Years PLAN - Rs.~~4999~~

4499

(Excl. of GST ₹809)

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Judgement posted by

Bimal Jain

Service

FCA, FCS LLB with21 Yrs of Experience inTaxation Indirect and Direct: Education Qualification: B.Com (Hons) Chartered Accountants Company Secretary LLB Qualified SAP FI/CO Consultants Professional Membership: Chairmanof Indirect Tax Committee of PHD Chamber of Commerce Member of Indirec ... Read more

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