Suresh Trading Corporation Vs AC(ST), Coimbatore
Date: October 1, 2021
Subject Matter
SCN proposing cancellation of registration but not issued in the prescribed template i.e., REG-17 under Rule 22(1) is liable to be set aside
Summary
(a) The impugned order being order for cancellation of GST Registration dated 30.10.2019 bearing reference No.ZA331019110945P is set aside solely on the ground that SCN which preceded the same has not been issued in the prescribed template i.e., REG-…
Writ petitioner was registered under erstwhile ‘Tamil Nadu General Sales Tax Act, 1959 (Act 1 of 1959)’ [hereinafter ‘TNGST Act’ for the sake of convenience, clarity and brevity] and ‘Central Sales Tax Act, 1959’ [hereinafter ‘CST Act’ for the sake of convenience, clarity and brevity]. Thereafter, when Goods and Services Tax regime kicked in on and f…