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P. JAGADISH PROPRIETOR VEEPEEYES TRADE LINKS vs. SUPERINTENDENT OF CGST AND CENTRAL EXCISE, COMMISSIONER (GST) NEW DELHI
(Kerala High Court)

Hon'ble Judges:

DINESH KUMAR SINGH

Pet. Counsel

Tomson T. Emmanuel

Res. Counsel

Sreelal N. Warrior

Petitioner / Applicant	P. JAGADISH PROPRIETOR VEEPEEYES TRADE LINKS
Respondent	SUPERINTENDENT OF CGST AND CENTRAL EXCISE, COMMISSIONER (GST) NEW DELHI
Court	Kerala High Court
State	Kerala
Date	Sep 14, 2023
Order No.	WP(C) NO. 30225 OF 2023
Citation	2023(9) TAXREPLY 8198
Original Order
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ORDER
JUDGMENT DINESH KUMAR SINGH, J. 1. The present writ petition has been filed under Article 226 of the Constitution of India, to quash Ext.P5 and Ext.P6 notices issued by the 1st respondent asking the petitioner to file pending returns in GSTR-3B for the month of February 2022 to March 2022 and further notice Ext.P6 has been issued asking the petitioner to furnish the returns within 15 days failing which the tax liability may be assessed under section 62 of the GST Act, based on the relevant materials available with the office. 2. Learned Counsel for the petitioner submits that the petitioner is a registered dealer under the GST Act, 2017 with a registration certificate dated 18.12.2020. The petitioner did not file returns under the provisions of the GST Act and therefore, the registration of the petitioner was cancelled with effect from 29.11.2022. It appears that the petitioner had taken supply as unregistered dealer. Petitioner’s registration was restored on 31.05....