https://www.taxtmi.com/highlights?id=75769 Cancellation of GST registration of the petitioner - Rule 22 (3) of CER - The court examines the validity of the show cause notice issued by the respondent and considers the petitioner's argument regarding the ex-parte physical verification. It emphasizes the need for adherence to Rule 25 of the Central Goods and Service Tax Rules, 2017, regarding the conduct of such verifications. - The court interprets Rule 22(3) of the Rules, which stipulates a timeframe for issuing an order in response to a show cause notice. It concludes that the provision is directory rather than mandatory, as there are no specified consequences for non-compliance within the stipulated timeframe. en-us Sat, 16 Mar 2024 10:15:32 +0530 Sat, 16 Mar 2024 10:15:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=75769 Cancellation of GST registration of the petitioner - Rule 22 (3) of CER - The court examines the validity of the show cause notice issued by the respondent and considers the petitioner's argument regarding the ex-parte physical verification. It emphasizes the need for adherence to Rule 25 of the Central Goods and Service Tax Rules, 2017, regarding the conduct of such verifications. - The court interprets Rule 22(3) of the Rules, which stipulates a timeframe for issuing an order in response to a show cause notice. It concludes that the provision is directory rather than mandatory, as there are no specified consequences for non-compliance within the stipulated timeframe. Highlights GST Sat, 16 Mar 2024 10:15:32 +0530 https://www.taxtmi.com/highlights?id=75769