Kerala HC Quashes GST Cancellation: SCN Invalid Without Specific Grounds & Cancellation Order Passed Before Reply Time. Headnote by: Abhishek Raja Ram; 9810638155 Issue: Whether the cancellation of registration without a valid show cause notice and before expiry of the 7-day reply period under Rule 22 of CGST Rules, 2017, is sustainable in law? Argument by the Assessee: The SCN lacked specific reasons for cancellation and the cancellation order was passed before the expiry of the statutory 7-day reply period, violating Rule 22. Department's Argument: Based on a report (R1(a)) from the Enforcement Officer alleging non-functioning at the business premises, cancellation was justified. Court Judgment: 📌 The Hon’ble Kerala High Court held that the SCN was not valid, as it: Did not disclose any specific violation of the Act or Rules. Was issued in generic language without clarity. Did not respect the 7 working days reply time mandated under Rule 22. ✅ The Court quashed the cancellation order (Ext. P4) and permitted fresh proceedings with proper SCN and statutory timelines. Title: Suresh Methanaparambil Kuttan vs The Superintendent, GST Department, KAKKANAD RANGE - 1, KALOOR, KOCHI Court: Kerala High Court Citation: WP(C) NO. 24133 OF 2023 :: 2025:KER:41771 Dated: 12-Jun-2025