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PANDARAKANDIYIL MOIDEENKUTTY vs. THE SUPERINTENDENT OF CENTRAL TAX AND CENTRAL EXCISE AND OTHERS
(Kerala High Court)

Hon'ble Judges:

GOPINATH P.
Pet. Counsel
M.k. Hajara
C. Ramachandran
Res. Counsel
P.g. Jayashankar

Petitioner / Applicant

PANDARAKANDIYIL MOIDEENKUTTY
Respondent THE SUPERINTENDENT OF CENTRAL TAX AND CENTRAL EXCISE AND OTHERS
Court Kerala High Court
State

Kerala

Date Jul 6, 2022
Order No.

WP(C) NO. 19904 OF 2022

Citation

2022(7) TAXREPLY 6027
Original Order
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ORDER

Petitioner is the proprietor of a business engaged in execution of works contracts. He had obtained a registration under the Central Goods and Services Tax Act and Kerala State Goods and Services Tax Act of 2017. The said registration came to be cancelled on 02.02.2021 on account of non-filing of returns. As per Section 30 of the CGST Act, 2017, the time limit for applying for the revocation of registration was 30 days from 02.02.2021. The said period of 30 days could be extended by the Joint Commissioner for a further period of 30 days. However, the petitioner did not file any application for revocation of registration. The petitioner, ultimately filed an appeal under Section 107 of the aforesaid Act before the Appellate Authority, challenging the order revoking the registration, on 20.11.2021. The said appeal was rejected by Ext.P5 on 09.03.2022. 2. Learned counsel appearing for the petitioner has raised several contentions including the contention that the Hon’ble H....

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