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KALA IMAGING WORLD vs. HE SUPERINTENDENT CENTRAL TAX AND CENTRAL EXCISE AND OTHER
(Kerala High Court)

Hon'ble Judges:

A.K.JAYASANKARAN NAMBIAR
Pet. Counsel
Harisankar V. Menon
Meera V.menon
Res. Counsel
P.r.sreejith

Petitioner / Applicant

KALA IMAGING WORLD
Respondent HE SUPERINTENDENT CENTRAL TAX AND CENTRAL EXCISE AND OTHER
Court Kerala High Court
State

Kerala

Date Nov 10, 2020
Order No.

WP (C). No. 20071 OF 2020(H)

Citation

2020(11) TAXREPLY 3517
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ORDER

The petitioner, who is an assessee to GST on the rolls of the 1st respondent, preferred an application to cancel his registration under the GST regime as he decided to transfer the business as a whole to a 3rd party. Unfortunately for the petitioner, in the application that he had preferred for cancelling the registration, he had inadvertently shown the reason for cancellation as 'discontinuance of business/ closure of business' whereas, in fact the reason ought to have been, "transfer of business on account amalgamation, merger, demerger, sales, lease or otherwise". While the cancellation of the registration took place for the reasons shown in the application form, the petitioner on realizing the mistake, immediately contacted the 1st respondent and sought for a change of the reason for cancellation of registration. The 1st respondent then informed him through Ext.P8 communication that the change of reason could not be carried out through the system, in an order t....

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