2021 (10) TMI 321

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....and brevity]. Thereafter, when Goods and Services Tax regime kicked in on and from 01.07.2017, the writ petitioner migrated to that regime in accordance with Section 139 of 'Tamil Nadu Goods and Services Tax Act, 2017 (Tamil Nadu Act 19 of 2017)' [hereinafter 'TN-GST Act' for the sake of convenience and clarity] and 'Central Goods and Services Tax Act, 2017' [hereinafter 'C-GST Act' for the sake of convenience and clarity]. In this backdrop, the writ petitioner by way of migration was issued a common Registration Certificate for TN-GST Act and C-GST Act and this common 'Registration Certificate' shall hereinafter be referred to as 'GST Certificate'. This GST Certificate is dated 02.08.2018. ....

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....ed, a scanned reproduction of template/format of form GST REG-17 is as follows: 7. For further clarity, SCN dated 11.12.2018 issued by writ petitioner is as follows: 8. The above has lead to Natural Justice Principles [NJP] violation is learned counsel's say. 9. Ms.Amirta Dinakaran, learned Revenue counsel accepts notice on behalf of lone respondent. 10. Owing to the narrow compass/short point on which the captioned writ petition turns, the captioned main writ petition was taken up (though the matter is in the Admission Board), with the consent of learned counsel on both sides. 11. Learned Revenue counsel, on instructions, submits that the records of respondent do not reveal the issue of SCN in REG-17 template qua Rule 22....

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....n is liable to be cancelled for the following reasons ted for the following यते मव You are hereby directed to furnish a reply to this notice within seven working days from the date of service of this notice. You are hereby directed to appear before the undersigned on DD/MM/YYYY at HH/MM you fail to furnish a reply within the stipulated date or fail to appear for personal hearing on the appointed date and time, the case will be decided ex parte on the basis of ailable records and on merits Place: Date: Signature Designation Jurisdiction Document 2 4 Reference Number: ZA3312180404783 To F Form GST REG-17 [See Rule 22)] Kegistration Noer (GSTIN/Unique ID): 33AKQPK8974K IZB NANIU....