2024 (10) TMI 607

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....f the CGST / SGST Acts. The learned counsel appearing for the petitioners has raised two contentions in support of the prayer for setting aside the order of cancellation. His first contention is that the show cause notice proposing cancellation (in both cases) is issued in Form GST REG - 31, whereas it should have been issued in Form GST REG - 17. Secondly, he contends that the order of cancellation does not give any reason for cancellation and is merely a reproduction of certain provisions of Section 29 and Section 30 of the CGST / SGST Acts. The learned counsel appearing for the petitioners relied on the judgments of this Court in W.P(C)No.29807 of 2022 and W.P(C)No.28018 of 2024 in support of his contentions. 2. The learned Standing Cou....

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....2023 till 31.08.2023 for registrations cancelled until 31.12.2022. It is also pointed out that the petitioners did not even attempt to file an application for revocation of the order cancelling the registration and the therefore, the petitioners are not entitled to any relief in these writ petitions. 3. Having heard the learned counsel appearing for the petitioners and the learned Standing appearing for the respondents, I am of the view that the petitioners are entitled to succeed on the ground that the order cancelling the registration does not spell out any reason for cancelling the registration except making reference to the provisions of Sections 29 and 30 of the CGST / SGST Acts. The impugned orders cancelling the registration are mar....