2025 (10) TMI 318

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....d 17.03.2025, lacks the ingredients of proper show cause notice, as required to be issued in Form GST REG-17 under Rule 22(1) of the Telangana State Goods and Services Tax Rules, 2017 (for short 'the Rules'), as per Section 29 of the Telangana State Goods and Services Tax Act, 2017 (for short 'the Act'), as it does not contain any date or time for appearance of the petitioner to explain its defence as against the alleged grounds proposed for cancellation of its GST registration. The show cause notice annexed a panchanama report on premises of the petitioner conducted on 15.03.2025. The show cause notice was followed by cancellation of registration on 28.03.2025 on the ground that the petitioner does not conduct any business from declared pl....

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....el for State Tax does not dispute that the show cause notice does not contain any date or time on which the petitioner was supposed to appear and defend itself. 5. We have considered the submissions of the learned counsel for the parties. 6. The proceedings initiated for cancellation of registration of the petitioner and the consequential order of cancellation of registration suffer from serious violation of principles of natural justice. Reference is made to the impugned notice in Form GST REG-17, which is extracted hereunder: Reference No.: ZA360325044784E                             &n....