Western Offshore & Marine Projects Pvt. Ltd Vs State Tax Officer
Date: November 11, 2022
Subject Matter
Show cause notice is to be necessarily issued in form REG-17 before cancellation of registration
Summary
The show cause notice is to be issued in From REG-17 before cancellation of registration. It is a specific case of the petitioner that no such notice was issued and the only notice issued to the petitioner was one regarding the suspension of his regi…
The petitioner has approached this Court challenging Ext.P4 order issued by the 1 st respondent canceling the registration granted to the petitioner under the provisions of CGST/SGST Act. It is the case of the petitioner that the provisions of Section 29 r/w Rule 22 of the CGST/SGST Rules clearly indicate that the petitioner was entitled to a show cause notice before an order or cancellation is is…