Section 30 of the CGST Act — Revocation of Registration – The Petitioner, engaged in outdoor catering service. The petitioner did not file the return; as a result a show cause notice for cancellation of registration was issued. The aforementioned notice was replied and thereafter respondent issued a cancellation order. The petitioner submitted that the show cause notice in Form GST REG-17 did not mention about the date, month and year as well as the time for appearance of the petitioner. The contents of the same are vague and do not commensurate with the format prescribed in Rules, 2017 where a column of day, month and year has been prescribed. The respondent submitted that the actual format of GST published under the Rule 22(1) of 2017, is one where there is a provision of date, month as well as year. Vide show cause notice, the petitioner was called upon to submit a reply within 7 days and in case of any failure or personal appearance would entail into an exparte order.
Held that:- The Hon’ble High Court allowed the petition and held that the notice lacks the compliance of the principles of audi alteram partem. Accordingly, the notice and the order of cancellation are quashed.—Pazhayidom Food Ventures (P) Ltd. Vs Superintendent Commercial Taxes, Addl. R2. Superintendent CGST, Pala.  25 TAXLOK.COM 040 (Kerala)