2021 (10) TMI 321

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....inakaran Government Advocate ORDER Writ petitioner was registered under erstwhile 'Tamil Nadu General Sales Tax Act, 1959 (Act 1 of 1959)' [hereinafter 'TNGST Act' for the sake of convenience, clarity and brevity] and 'Central Sales Tax Act, 1959' [hereinafter 'CST Act' for the sake of convenience, clarity and brevity]. Thereafter, when Goods and Services Tax regi....

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....e No.ZA331019110945P' [hereinafter 'impugned order' for the sake of convenience, clarity and brevity] primarily on the ground that the writ petitioner has failed to file monthly returns for six months. 3. To be noted, this cancellation is under Section 29 of TN-GST Act. 4. Mr.K.Thyagarajan, learned counsel for writ petitioner, draws the attention of this Court to 'Tamil Nadu Good....

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....nsel submits that though SCN refers to form GST REG-17, it is not in this format/template as it does not mention the date, month, year and time for personal hearing. To be noted, 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]....

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....Registration dated 30.10.2019 bearing reference No.ZA331019110945P is set aside solely on the ground that SCN which preceded the same has not been issued in the prescribed template i.e., REG- 17 under Rule 22(1) of TN-GST Rules, as it does not mention the date and time of personal hearing; (b) Though obvious, as the impugned order for cancellation of registration is set aside solely on the afore....