Failure to issue ASMT 10 Notice/Intimation for GST Registration Cancellation: Madras HC demands Opportunity for Personal Hearing [Read More]

The Madras High Court set aside an order canceling GST registration due to the petitioner's failure to receive the required ASMT 10 notice before cancellation. Tvl. Bashir Maligai Stores, the petitioner, argued that their GST registration was canceled in 2020, effective from 2017, without proper notification. \r

The court found merit in the petitioner's claim of not monitoring the GST portal and noted the lack of ASMT 10 notice. Consequently, the court remanded the matter for reconsideration, instructing the petitioner to remit 10% of the disputed tax within three weeks and submit a reply to the show cause notice. \r

The respondent must provide a personal hearing and issue a fresh order within three months.