2024 (6) TMI 1241

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....ner: By Advs. Ganesh. S. Pai, Dileep D Bhat For the Respondents: None. JUDGMENT The petitioner has approached this Court aggrieved by Ext. P3 order cancelling the registration granted to him under the Central Goods and Services Tax Act/ the Kerala State Goods and Services Tax Act [Hereinafter referred to as the 'CGST/KSGST Acts] in exercise of jurisdiction under Section 29 of those enactm....

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....nt in Form GST-REG-31 and as per Rule 22 of the CGST/SGST Rules, the show cause notice ought to have been issued in Form GST-REG 17 and the notice is vague. Against Ext. P3 order, the petitioner filed an appeal under Section 107 of the CGST/KSGST Acts before the 2nd respondent. Since there was a delay of 361 days in filing the online appeal, the petitioner apprehends that it would be dismissed by ....

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....the reasons for cancellation, which is not permissible under law. The learned Counsel also refers to Ext. P5 judgment of this Court where this Court has interfered with the orders of cancellation of registration on identical grounds. 7. It is trite law that if the show cause notice is vague and where the order of cancellation also does not specify the factors that led to the cancellation of reg....