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PANKAJ COTTAGE vs. THE GOODS AND SERVICE TAX OFFICER
(Kerala High Court)

Hon'ble Judges:

GOPINATH P.
Pet. Counsel
Adv S.sujin
Res. Counsel
Adv M.s.amal Dharsan

Petitioner / Applicant

PANKAJ COTTAGE
Respondent THE GOODS AND SERVICE TAX OFFICER
Court Kerala High Court
State

Kerala

Date Dec 22, 2022
Order No.

WP(C) NO. 28783 OF 2022

Citation

2022(12) TAXREPLY 6749
Original Order
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ORDER

JUDGMENT The petitioner is in this court aggrieved by Ext.P1 order cancelling the registration granted to the petitioner under the Central Goods and Services Tax Act/ the State Goods and Services Tax Act [Hereinafter referred to as the ‘CGST/SGST Acts”], in the exercise of jurisdiction under Section 29 of those enactments. 2. The facts necessary for an adjudication of the issue raised may be briefly noticed. The petitioner suffered Exhibit P1 order cancelling the registration granted under the CGST/SGST Acts. Ext P.1 was issued on 04-04-2022. Though Ext.P.1 appears to have been preceded by a show cause notice issued electronically, the petitioner has a case that the show cause notice never came to his attention. On coming to know of the order cancelling the registration, the petitioner applied for revocation, which application was rejected by Ext.P3, finding that the application for revocation was beyond the time prescribed under Section 30 of the CGST/SGST Acts.....

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