2025 (12) TMI 640

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

..... S.K. Medhi, learned CGC for the respondent no. 1; and Mr. K. Jain, learned counsel on behalf of Mr. S.C. Keyal, learned Standing Counsel, CGST for the respondent nos. 2 & 3. 2. The petitioner got herself registered under the provisions of the Central Goods and Services Tax [CGST] Act, 2017 for carrying out the business of a goatery firm. The petitioner was issued Registration Certificate in Form GST REG-06 under Rule 10[1] of the Central Goods and Services Tax Rules, 2017 ['the CGST Rules, 2017', for short] on 13.06.2023. 3. The respondent no. 3 on 10.06.2024 issued a Show-Cause Notice for cancellation of GST Registration of the petitioner on the ground that there was violation of the provisions of Rule 10A read with Rule 21 [d] of ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... the portal did not accept the application for revocation on the ground that the period of limitation for filing application of revocation of cancellation of GST registration had already expired. 7. It is in the above backdrop, the petitioner is before this Court by the instant writ petition. 8. Rule 10A of the CGST Rules, 2017 has prescribed that after a certificate of Registration in Form GST REG-06 has been made available on the common portal and a Goods and Tax Identification number has been assigned, the registered person, within a period of thirty days from the date of grant of registration, is required to furnish information with respect to details of bank account on the common portal. 9. Rule 21 [d] of the CGST Rules, 2017 ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....6.2024. By not providing a period of thirty days to show cause and by providing only a period of seven days to show cause, the respondent authorities did not adhere to the principles of natural justice. For not affording the period of thirty days to the petitioner to furnish her explanation, there was violation of the provisions of Rule 10A of the CGST Rules, 2017. The respondent no. 3 did not even wait for thirty days to pass the impugned order of cancellation. Before expiry of thirty days from 10.06.2024, the impugned order was passed on 04.07.2024. Moreover, the Show-Cause Notice was in Form GST REG-17 whereas the Show-Cause Notice ought to have been in Form GST REG-31. When a statute prescribes a thing to be done in a particular manner ....