https://www.taxtmi.com/caselaws?id=432017 The Kerala HC quashed the GST registration cancellation order, ruling that the tax officer lacked jurisdiction by using incorrect procedural forms. The officer initiated proceedings under form GST REG-31 instead of the mandatory form GST REG-17 as required under Rule 21 of CGST Rules. The court emphasized that administrative actions must strictly follow prescribed procedures, citing the principle that when law requires something to be done in a particular manner, it must be done exactly that way. The show cause notice was deemed inadequate for failing to specify reasons compelling cancellation. The court clarified that quashing the cancellation order would not absolve the petitioner of fiscal liabilities, allowing the petition while maintaining compliance requirements. en-us Thu, 22 Dec 2022 00:00:00 +0530 Fri, 11 Apr 2025 12:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=432017 The Kerala HC quashed the GST registration cancellation order, ruling that the tax officer lacked jurisdiction by using incorrect procedural forms. The officer initiated proceedings under form GST REG-31 instead of the mandatory form GST REG-17 as required under Rule 21 of CGST Rules. The court emphasized that administrative actions must strictly follow prescribed procedures, citing the principle that when law requires something to be done in a particular manner, it must be done exactly that way. The show cause notice was deemed inadequate for failing to specify reasons compelling cancellation. The court clarified that quashing the cancellation order would not absolve the petitioner of fiscal liabilities, allowing the petition while maintaining compliance requirements. Case-Laws GST Thu, 22 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=432017