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AJIT ASSOCIATES ARCHITECTURAL CONSULTANTS PVT. LTD. vs. UNION OF INDIA & OTHERS
(Kerala High Court)

Hon'ble Judges:

T. R. RAVI
Pet. Counsel
Harisankar
Meera
Sreejith
Res. Counsel
Thushara James
Manu

Petitioner / Applicant

AJIT ASSOCIATES ARCHITECTURAL CONSULTANTS PVT. LTD.
Respondent UNION OF INDIA & OTHERS
Court Kerala High Court
State

Kerala

Date Aug 1, 2023
Order No.

WP (C) NO. 41275 OF 2022

Citation

2023(8) TAXREPLY 7718
Original Order
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ORDER

JUDGMENT The petitioner is a Private Limited Company engaged in providing architectural services. It is an assessee under the Goods and Service Tax Act (GST Act for short). They have been filing their returns and paying the tax regularly till August,2017. Thereafter, there has been a default in the filing of returns, which according to the petitioner, was not wilful. It is stated that by 2022 the petitioner started taking steps to regularise the returns by filing the defaulted returns, and at that stage it was realised that the registration under the statute had been cancelled during the year 2021 pursuant to a show cause notice issued in 2017. Ext.P1 is the show cause notice dated 05.12.2019. Ext.P2 is the order cancelling the registration, which was dated 14.12.2020. It is submitted that even though Ext.P1 had been served on the company, the concerned accountant who was dealing with the filing of returns did not bring it to the notice of the management and did not file an effe....

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