Home Case Index All Cases GST GST + HC GST - 2021 (10) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2021 (10) TMI 321 - HC - GSTCancellation of GST registration certificate - failure to file monthly returns for six months - Section 29 of TN-GST Act - HELD THAT:- The impugned order being order for cancellation of GST Registration is set aside solely on the ground that SCN which preceded the same has not been issued in the prescribed template i.e., REG- 17 under Rule 22(1) of TN-GST Rules, as it does not mention the date and time of personal hearing. Though obvious, as the impugned order for cancellation of registration is set aside solely on the aforementioned ground, it is made clear that no view on merits of the matter is expressed in this order. Petition disposed off.
|