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ELVIS SAJAN MATHEW vs. ASSISTANT COMMISSIONER, SGST DEPT, KOTTAYAM
(Kerala High Court)

Hon'ble Judges:

C.S. DIAS
Pet. Counsel
Sabu C.j
Aparna Anil
Anil Kumar (trivandrum) Rahul A
Res. Counsel
Thushara James
Manu S

Petitioner / Applicant

ELVIS SAJAN MATHEW
Respondent ASSISTANT COMMISSIONER, SGST DEPT, KOTTAYAM
Court Kerala High Court
State

Kerala

Date Jul 5, 2023
Order No.

WP(C) NO. 21181 OF 2023

Citation

2023(7) TAXREPLY 8010
Original Order
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ORDER

JUDGMENT The writ petition is filed to quash Ext.P4 order passed by the first respondent cancelling the petitioner’s GST registration. 2. The petitioner’s case is that, he is the proprietor of a concern which has a KSGST/CGST registration. For the period from March 2022 to August 2022, there had occurred some delay in submitting Form GSTR 3B return. Consequently, the first respondent had issued Ext.P2 show cause notice to cancel the petitioner’s registration. Immediately, on 3.11.2022, the petitioner filed Ext.P3 return for the month of March, 2022. The authorised officer was obliged to issue notice in terms of proviso to Section 29(2) of the Acts, which is a mandatory requirement to cancel the registration. By Ext.P5 judgment passed by this Court in M/s Phoenix Rubbers v. The Commercial Tax Officer, the above point stands squarely covered. After a long lapse of time, the first respondent has issued Ext.P4 order cancelling the petitioner’s registratio....

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