Defective GST cancellation notice in prescribed form and missing hearing details vitiates the registration cancellation process.

GST registration cancellation under Section 29 must be preceded by a notice in FORM GST REG-17 under Rule 22(1), and the notice must contain the particulars required for a meaningful show-cause process, including the date and time of personal hearing. Where the notice is not in the prescribed format and omits those details, the defect affects procedural fairness and the cancellation order cannot be sustained. The authority may issue a fresh notice in the prescribed form if action is still considered necessary.

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Issues: Whether the cancellation of GST registration was liable to be set aside because the show-cause notice was not issued in the prescribed REG-17 template under Rule 22(1) of the Tamil Nadu Goods and Services Tax Rules, 2017 and did not specify the date and time of personal hearing.

Analysis: The registration had been migrated to the GST regime under Section 139 of the Tamil Nadu Goods and Services Tax Act, 2017, and the impugned cancellation was made under Section 29 of that Act. Rule 22(1) requires the proper officer, when proceeding under Section 29, to issue notice in FORM GST REG-17 calling upon the person to show cause within seven working days. The notice in question was not in the prescribed template and did not mention the date and time of personal hearing. The defect went to the fairness of the process and amounted to non-compliance with the statutory procedure.

Conclusion: The cancellation order was set aside in favour of the assessee on the ground of defective show-cause notice, and the matter was left open for issuance of a fresh notice in the prescribed form if the authority considered it necessary.

Ratio Decidendi: Where cancellation of GST registration is preceded by a notice under Rule 22(1) that is not issued in the prescribed form and omits the particulars necessary for personal hearing, the cancellation order cannot be sustained.

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