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GOLD WOOD ENTERPRISES(K.U. NIYAS) vs. ASSISTANT COMMISSIONER STATE GOODS AND SERVICE TAX DEPARTMENT AND OTHERS
(Kerala High Court)

Hon'ble Judges:

S.V. BHATTI
BASANT BALAJI
Pet. Counsel
K.p. Pradeep
Hareesh
T.t.biju
Res. Counsel
V K Shamsudeen

Petitioner / Applicant

GOLD WOOD ENTERPRISES(K.U. NIYAS)
Respondent ASSISTANT COMMISSIONER STATE GOODS AND SERVICE TAX DEPARTMENT AND OTHERS
Court Kerala High Court
State

Kerala

Date Jul 27, 2022
Order No.

Writ Appeal No. 1285 OF 2020

Citation

2022(7) TAXREPLY 6183
Original Order
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ORDER

The petitioner in WPĀ© No.13647 of 2020 has filed this appeal aggrieved by the judgment of the learned Single Judge dated 20.3.2020. 2. The appellant is engaged in the purchase and sale of plywood and is a registered dealer under the Kerala Value Added Tax Act and The Central Sales Tax Act. The case of the appellant is that after having migrated to GST, he had done business only up to the financial year 2017-18. 3. As the appellant discontinued his business, he filed an online application for cancellation for GST registration on 20.6.2019 with effect from 31.3.2019. Ext.P2 series demand cum recovery notices were received by the appellant on an assessment under Section 62 of CGST/SGST Act for the period from April 2018 to March 2019. He was not issued with the assessment orders and only on receipt of the demand notice, the appellant came to know of the assessment passed against him. 4. A statement was filed by the first respondent wherein it is stated that the assessm....

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