TaxTMI 
TaxTMI 
2026 (6) TMI 431
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....petitioner is a private limited company and in this writ petition instituted under Article 226 of the Constitution, the petitioner is represented by one of its directors. 3. The petitioner company got itself registered under the provisions of the Central Goods and Services Tax Act, 2017 ['the CGST Act', for short] for carrying out is business operations. In that connection, the petitioner was issued Registration Certificate no. 18AACCH1766M2Z7 in Form GST REG-06 under Rule 10[1] of the Central Goods and Services Tax Rules, 2017 ['the CGST Rules', for short] on 20.09.2017 with 01.07.2017 as the date of liability. In the GST Registration Certificate, its Principal Place of Business was shown as Athgaon Kabaristan, N.S. Road, Guwahati, Pin ....
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....e Show-Cause Notice dated 19.05.2025. In the Order, it was mentioned that the petitioner did not submit any Reply to the Show-Cause Notice and on the basis of the records available in his office, he was of the opinion that petitioner's Registration under the CGST Act was liable to be cancelled in view of the violation of the provisions of Rule 10A read with Rule 21[d] of the CGST Rules, 2017. In the Order, it is mentioned that the effective date of cancellation of the petitioner's GST Registration was 09.06.2025. 7. It is contended that the petitioner, after the impugned Order of Cancellation dated 09.05.2026, made an attempt to regularize its Bank Account details in Form REG-14 in the common portal. But, the same could not be done. Ther....
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....e furnishing the details of outward supplies of goods or services or both under Section 37 in FORM GSTR-1 or using invoice furnishing facility, whichever is earlier, furnish information with respect to details of Bank Account on the common portal. 11. A prescription is contained in Clause [b] of sub-rule [2A] of Rule 21A of the CGST Rules, which was substituted vide Notification no. 38/2023 - Central Tax dated 04.08.2023 w.e.f. 04.08.2023, inter-alia to the effect that where there is a contravention of the provisions of Rule 10A by the registered person, the registration of such person shall be suspended and the said person shall be intimated in Form GST REG-31, electronically or on the common portal or by sending a communication to his ....
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.... the afore-mentioned statutory prescriptions the Show Cause Notice served upon the petitioner is examined, it is found that the Show Cause Notice is in Form GST REG-17, not in FORM GST REG-31. Rule 21A[2A][b] has prescribed for suspension of the registration at first with an opportunity of thirty days to show cause as to why the registration shall not be cancelled for contravention of the provisions of Rule 10A by the registered person whereas Rule 22[1] has provided for an opportunity of seven days to the registered person to show cause as to why his registration shall not be cancelled. When a specific procedure has been prescribed for cancellation of registration for contravention of Rule 10A, resort cannot be taken to some other provisio....