SCN issued under wrong form is not sustainable; consequential order for cancellation of registration quashed

  • News|Blog|GST & Customs|
  • 2 Min Read
  • By Taxmann
  • |
  • Last Updated on 7 January, 2023

show cause notice; GST Registration

Case Details: Dominic David v. State Tax Officer - [2023] 146 taxmann.com 110 (Kerala)

Judiciary and Counsel Details

    • Gopinath P., J.
    • Harisankar V. MenonMeera V. MenonR. SreejithK. Krishna, Advs. for the Petitioner.
    • Thushara James, SR. GP for the Respondent.

Facts of the Case

Revenue issued show cause notice for cancellation of the registration for not filing the returns for a continuous period of six months without providing a proper reason for the same. Upon not submitting any response to the same, an ex-parte order under section 29 of the CGST Act for cancellation of the registration was issued. The petitioner did not respond to the same in the manner provided in section 30 by applying for revocation of cancellation of registration. Instead, he filed an appeal before the appellate authority. The said appeal was filed in time but was rejected by an ex-parte order providing that the appellate authority has no power to interfere with an order issued under Section 29 of the CGST Act and since the taxpayer did not file the application for revocation of cancellation in time as per section 30, the appeal is to be rejected.

High Court Held

In the given case, it is held that it is settled law that if the manner of law of doing something has been provided in the law then it must be done in the given way or not at all. This has been applied to the exercise of jurisdiction by courts and has also been recognised as a salutary principle of administrative law.

The action taken by the officer by initiating the proceeding in Form GST REG-31 of the CGST Rules is without jurisdiction as the notice must have been issued in Form GST REG-17. Hence the show cause notice issued and the subsequent order passed stands quashed.

Disclaimer: The content/information published on the website is only for general information of the user and shall not be construed as legal advice. While the Taxmann has exercised reasonable efforts to ensure the veracity of information/content published, Taxmann shall be under no liability in any manner whatsoever for incorrect information, if any.

Leave a Reply

Your email address will not be published. Required fields are marked *

Everything on Tax and Corporate Laws of India

To subscribe to our weekly newsletter please log in/register on Taxmann.com

Author: Taxmann

Taxmann Publications has a dedicated in-house Research & Editorial Team. This team consists of a team of Chartered Accountants, Company Secretaries, and Lawyers. This team works under the guidance and supervision of editor-in-chief Mr Rakesh Bhargava.

The Research and Editorial Team is responsible for developing reliable and accurate content for the readers. The team follows the six-sigma approach to achieve the benchmark of zero error in its publications and research platforms. The team ensures that the following publication guidelines are thoroughly followed while developing the content:

  • The statutory material is obtained only from the authorized and reliable sources
  • All the latest developments in the judicial and legislative fields are covered
  • Prepare the analytical write-ups on current, controversial, and important issues to help the readers to understand the concept and its implications
  • Every content published by Taxmann is complete, accurate and lucid
  • All evidence-based statements are supported with proper reference to Section, Circular No., Notification No. or citations
  • The golden rules of grammar, style and consistency are thoroughly followed
  • Font and size that's easy to read and remain consistent across all imprint and digital publications are applied