What is the validity of proceedings where incorrect Form is used? Whether use of incorrect form is curable defect or non-curable one? Show cause notice issued prior to cancellation of the registration in Form GST REG-31 instead of Form GST REG-17.

Kerala High Court held that Form GST REG-31 is one relatable to proceedings for suspension of registration and cannot be treated as a show cause notice under Rule 21 of the CGST Rules, which requires the issuance of a notice in Form GST REG-17.

The GST Registration Cancellation Order is quashed by the Court as the proceedings were not initiated in correct Form. Title: Pankaj Cottage vs The Goods and Service Tax Officer Court: Kerala High Court Citation: WP(C) NO. 28783/2022 Dated: 22-Dec-2022

It is a principle at the heart of administrative law that where the law requires a thing to be done in a particular manner, it must be done in that manner alone. Supreme Court in Babu Verghese v. Bar Council of Kerala, (1999) 3 SCC 422.

Where a power is given to do a certain thing in a certain way, the thing must be done in that way or not at all. Taylor v. Taylor [(1875) 1 Ch D 426 : 45 LJCh 373] which was followed by Lord Roche in Nazir Ahmad v. King Emperor [(1936) 63 IA 372 : AIR 1936 PC 253]