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WESTERN OFFSHORE & OTHERS vs. STATE TAX OFFICER
(Kerala High Court)

Hon'ble Judges:

GOPINATH P.
Pet. Counsel
Tomson T.emmanuel
Res. Counsel
Thushara James

Petitioner / Applicant

WESTERN OFFSHORE & OTHERS
Respondent STATE TAX OFFICER
Court Kerala High Court
State

Kerala

Date Nov 11, 2022
Order No.

WP(C) NO. 29765 OF 2022

Citation

2022(11) TAXREPLY 6657
Original Order
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ORDER

JUDGMENT GOPINATH P., J The petitioner has approached this Court challenging Ext.P4 order issued by the 1st respondent canceling the registration granted to the petitioner under the provisions of CGST/SGST Act. It is the case of the petitioner that the provisions of Section 29 r/w Rule 22 of the CGST/SGST Rules clearly indicate that the petitioner was entitled to a show cause notice before an order or cancellation is issued in terms of Section 29. The show cause notice is to be issued in From REG- 17 before cancellation of registration. It is a specific case of the petitioner that no such notice was issued and the only notice issued to the petitioner was one regarding the suspension of his registration in Form REG-31. 2. The learned Senior Government Pleader very fairly admits that a show cause notice in form REG-17 has not been issued to the petitioner. It is submitted that the necessary notice ought to have been automatically generated. However, she submits that withou....

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