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MUHAMMAD SALMANUL FARIS K vs. THE SUPERINTENDENT & OTHER
(Kerala High Court)

Hon'ble Judges:

DINESH KUMAR SINGH

Pet. Counsel

Aswin Gopakumar

Anwin Gopakumar

Jikku Seban

Res. Counsel

P.t.dinesh

Petitioner / Applicant	MUHAMMAD SALMANUL FARIS K
Respondent	THE SUPERINTENDENT & OTHER
Court	Kerala High Court
State	Kerala
Date	Sep 13, 2023
Order No.	WP (C) NO. 25716 OF 2023
Citation	2023(9) TAXREPLY 7930
Original Order
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ORDER
JUDGMENT DINESH KUMAR SINGH, J. 1. Heard Sri. Aswin Gopakumar, Learned counsel for the petitioner and Sri. P.T. Dinesh, Learned Counsel for the respondent. The present Writ Petition has been filed by the petitioner impugning Ext.P6 Order whereby the petitioner’s GST registration has been cancelled. Primarily on the ground that the petitioner has issued Invoices/Bills to other dealers without supplying goods or providing any services in violation of the GST Act and Rules and such violation of raising Invoices and Bills have made use by the purchasing dealers for availment of the declaration of the input tax credit or refund of tax. It appears that some intelligence input were received for fake invoicing. The DGGI, Kochi Zonal Unit, in view of the intelligence report, vide letter dated 11.03.2023 directed the Range Officer, Ottappalam Range to cancel the petitioner’s GST Registration, under Section 29 (2) (a) read with Rule 21 (e) of the CGST Act/Rules, 2017. 2....