2025 (12) TMI 1064

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....der the provisions of the Central Goods and Services Tax [CGST] Act, 2017 for carrying out the business of a printing press in the name and style "M/s Assam Printing and Accessories". 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 26.06.2023. 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 the CGST Rules, 2017. By the Show- Cause Notice, the petitioner was directed to furnish a reply to the Show-Cause Notice within seven days from the date of servic....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

..... 7. It is in the above backdrop, the petitioner is before this Court by the instant writ petition. The learned counsel for the parties have however informed that a Coordinate Bench has disposed of a similar matter. 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 has prescribed that the registration granted to a person is liable to be cancel....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....y 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 then that thing must be done in that particular manner and in no other manner. 1....