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PARTH RAMESH vs. OFFICE OF SUPERINTENDENT & OTHERS
(Kerala High Court)

Hon'ble Judges:

GOPINATH P.
Pet. Counsel
Arun Shankar
R.jai Krishna Narayani
Muhammad Ashraf
Res. Counsel
R.harishankar

Petitioner / Applicant

PARTH RAMESH
Respondent OFFICE OF SUPERINTENDENT & OTHERS
Court Kerala High Court
State

Kerala

Date Sep 30, 2024
Order No.

WP (C) NO. 31065 OF 2024 WP (C) NO. 31213 OF 2024

Citation

2024(9) TAXREPLY 11178
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ORDER

JUDGMENT These writ petitions have been filed challenging orders issued cancelling the registration granted to the petitioners in these cases under the provisions of the CGST / SGST Acts. The learned counsel appearing for the petitioners has raised two contentions in support of the prayer for setting aside the order of cancellation. His first contention is that the show cause notice proposing cancellation (in both cases) is issued in Form GST REG - 31, whereas it should have been issued in Form GST REG - 17. Secondly, he contends that the order of cancellation does not give any reason for cancellation and is merely a reproduction of certain provisions of Section 29 and Section 30 of the CGST / SGST Acts. The learned counsel appearing for the petitioners relied on the judgments of this Court in W.P(C)No.29807 of 2022 and W.P(C)No.28018 of 2024 in support of his contentions. 2. The learned Standing Counsel appearing for the respondent Department would submit that even if a wro....

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