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DOMINIC DAVID vs. THE STATE TAX OFFICER & OTHERS
(Kerala High Court)

Hon'ble Judges:

GOPINATH P.
Pet. Counsel
Harisankar
V. Menon Meera
Res. Counsel
Thushara James

Petitioner / Applicant

DOMINIC DAVID
Respondent THE STATE TAX OFFICER & OTHERS
Court Kerala High Court
State

Kerala

Date Dec 22, 2022
Order No.

WP(C) NO. 29807 OF 2022

Citation

2022(12) TAXREPLY 6786
Original Order
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ORDER

JUDGMENT The petitioner has approached this Court being aggrieved by the cancellation of registration granted to the petitioner under the provisions of the CGST / SGST Acts. The brief facts necessary for the consideration of the issues raised in this writ petition will indicate that the petitioner was issued with Ext.P1 show cause notice calling upon the petitioner to show cause as to why the registration granted to the petitioner shall not be canceled for failure to file returns for a continuous period of six months. The petitioner did not respond to the show cause notice and Ext.P2 order dated 05.05.2022 was issued under Section 29 of the CGST / SGST Acts canceling the registration granted to the petitioner. The petitioner did not file any application for revocation as provided for in Section 30 of the CGST / SGST Acts, but instead approached the appellate authority by filing an appeal under Section 107 of the CGST / SGST Acts. The appeal was filed on 30.08.2022 within time. T....

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