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2B TRADELINKS vs. THE ASSISTANT COMMISSIONER & OTHERS
(Kerala High Court)

Hon'ble Judges:

GOPINATH P.
Pet. Counsel
Aji V. Dev Alan
Priyadarshi Dev
S. Sajeevan
Res. Counsel
Thushara James
Sreelal Warrier
S. Manu

Petitioner / Applicant

2B TRADELINKS
Respondent THE ASSISTANT COMMISSIONER & OTHERS
Court Kerala High Court
State

Kerala

Date Dec 22, 2022
Order No.

WP(C) NO. 30901 OF 2022

Citation

2022(12) TAXREPLY 6777
Original Order
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ORDER

JUDGMENT The petitioner has approached this Court being aggrieved by Ext.P3 order cancelling the registration granted to the petitioner under the provisions of the CGST / SGST Acts. The petitioner was served with Ext.P2 show cause notice on 02.09.2021 proposing to cancel the registration of the petitioner for non filing of returns for a period of six months. It is the case of the petitioner that the petitioner had filed returns for the defaulted period but did not file any appeal under Section 107 against Ext.P3 order of cancellation. The petitioner also did not file any application for revocation of the order of cancellation within the time prescribed under Section 30 of the CGST / SGST Acts. 2. The learned counsel for the petitioner relies on the judgment of the Madras High Court in Suguna Cut Piece Centre vs. Appellate Dy. Commissioner [(2022) 99 GSTR 386]. The learned counsel appearing for the petitioner also relies on the judgment of a Division Bench of the Gujarat High....

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