TMI BlogCancellation of GST registration of the petitioner - Rule 22 (3) of CER - The court examines the...Cancellation of GST registration of the petitioner - Rule 22 (3) of CER - The court examines the validity of the show cause notice issued by the respondent and considers the petitioner's argument regarding the ex-parte physical verification. It emphasizes the need for adherence to Rule 25 of the Central Goods and Service Tax Rules, 2017, regarding the conduct of such verifications. - The court interprets Rule 22(3) of the Rules, which stipulates a timeframe for issuing an order in response to a show cause notice. It concludes that the provision is directory rather than mandatory, as there are no specified consequences for non-compliance within the stipulated timeframe. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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