<?xml version="1.0" encoding="UTF-8"?>
<?xml-stylesheet type="text/xsl" href="https://www.taxtmi.com/rss_sitemap/rss_feed_blog.xsl?v=1750492856"?>
<rss version="2.0" xmlns:atom="http://www.w3.org/2005/Atom">
  <channel>
    <title>Show cause notice under Form GST REG-17 u/r 22(1) quashed for lacking date and time and violating natural justice</title>
    <link>https://www.taxtmi.com/highlights?id=93148</link>
    <description>The HC held that the impugned show cause notice for cancellation of registration lacked the requisite ingredients of a proper SCN as mandated by Form GST REG-17 u/r 22(1), resulting in a serious violation of the principles of natural justice since no definite date or time was specified, preventing the petitioner from making an effective defence. Consequently, the SCN dated 17.03.2025, the order of cancellation dated 28.03.2025 and the order rejecting the revocation application dated 11.06.2025 were set aside. Liberty was reserved to the respondents to institute fresh cancellation proceedings, if lawful grounds exist, in accordance with applicable statutory procedure.</description>
    <language>en-us</language>
    <pubDate>Tue, 07 Oct 2025 08:30:49 +0530</pubDate>
    <lastBuildDate>Tue, 07 Oct 2025 08:30:51 +0530</lastBuildDate>
    <generator>TaxTMI RSS Generator</generator>
    <atom:link href="https://www.taxtmi.com/rss_feed_blog?id=856728" rel="self" type="application/rss+xml"/>
    <item>
      <title>Show cause notice under Form GST REG-17 u/r 22(1) quashed for lacking date and time and violating natural justice</title>
      <link>https://www.taxtmi.com/highlights?id=93148</link>
      <description>The HC held that the impugned show cause notice for cancellation of registration lacked the requisite ingredients of a proper SCN as mandated by Form GST REG-17 u/r 22(1), resulting in a serious violation of the principles of natural justice since no definite date or time was specified, preventing the petitioner from making an effective defence. Consequently, the SCN dated 17.03.2025, the order of cancellation dated 28.03.2025 and the order rejecting the revocation application dated 11.06.2025 were set aside. Liberty was reserved to the respondents to institute fresh cancellation proceedings, if lawful grounds exist, in accordance with applicable statutory procedure.</description>
      <category>Highlights</category>
      <law>GST</law>
      <pubDate>Tue, 07 Oct 2025 08:30:49 +0530</pubDate>
      <guid isPermaLink="true">https://www.taxtmi.com/highlights?id=93148</guid>
    </item>
  </channel>
</rss>