What is an example of a Vague Show Cause Notice for cancellation of GST Registration?
A Show Cause Notice is issued in Form GST Reg 31, which is the form for issuing a notice regarding the suspension of registration and proposing cancellation as follows:
“Whereas on the basis of information which has come to my notice, it appears that your registration is liable to be cancelled for the following reasons:
Returns furnished by you under Section 39 of the Central Goods and Services Tax Act, 2017
Observations
Failure to furnish returns for a continuous period of six months.
You are hereby directed to furnish a reply to the notice within thirty days from the date of service of notice.”
Kerala High Court held that the Notice
Kerala High Court held that the Notice is issued in Form REG-31 whereas the correct form is Form REG-17
Title: Dominic David vs The State Tax Officer, Commercial Tax Office, Alappuzha
Court: Kerala High Court
Citation: WP(C) NO. 29807/2022
Dated: 22-Dec-2022