Login | Register
GST Library
TaxReply Support
YouTube Videos
Twitter
Buy Premium Tax Domains
About Us
Contact Us
Our Services
TaxReply India Pvt Ltd

RIOSIS PRIVATE LIMITED vs. THE SUPERINTENDENT MALAPPURAM & OTHERS
(Kerala High Court)

Hon'ble Judges:

GOPINATH P.
Pet. Counsel
R. Sreejith
K. Krishna
Achyuth Menon
Res. Counsel
P.t. Dinesh
Jasmin M M

Petitioner / Applicant

RIOSIS PRIVATE LIMITED
Respondent THE SUPERINTENDENT MALAPPURAM & OTHERS
Court Kerala High Court
State

Kerala

Date Oct 17, 2024
Order No.

WP(C) NO. 17867 OF 2024, 20537 OF 2024

Citation

2024(10) TAXREPLY 12082
Original Order
My Favorites
Add to Fav ☆
Add to favorites.
Related Tags :

TaxGPT Beta

Summarize this case by TaxGPT in
OR
Listen this case in simple words  
Audio Timeline
  AA   |   Print

ORDER

JUDGMENT These writ petitions have been filed challenging the cancellation of registration granted to the petitioners under the provisions of the CGST / SGST Acts. While the petitioner in W.P(C)No.17867 of 2024 filed an appeal against the order of cancellation, which was rejected on the ground that it was belatedly filed, the petitioner in W.P(C)No.20537 of 2024 has challenged the order of cancellation directly in this Court. 2. The learned counsel appearing for the petitioners would submit that while several contentions have been taken in these writ petitions, the petitioners will be entitled to succeed on the basis of the law laid down by this Court in judgment dated 22.12.2022 in W.P(C)No.28783 of 2022, which was followed by this Court in almost identical circumstances in the judgment dated in the same day in W.P(C)No.29807 of 2022. It is submitted that in the facts of these cases also, the show cause notice prior to cancellation of registration was issued in Form REG-31,....

Premium Content !

This is premium content of TaxReply, available to paid subscribers only.

Kindly Subscribe GST Library to unlock all features.
View Subscription Plans
Download Full Judgement :
  Hide
17
Jun
S
M
T
W
T
F
S
20 Jun

☑ Monthly | GSTR-3B

GSTR-3B for the m/o May 2025 (Monthly Taxpayer - Rule 61) - Either Compulsory taxpayer > 5 cr. or Voluntary taxpayer < 5 cr.

☑ Monthly | GSTR-5A

GSTR-5A for the m/o May 2025 [Return by OIDAR Service Providers - Rule 64.]

25 Jun

☑ Monthly | PMT-06

PMT-06 Monthly tax payment for May 2025 under QRMP Scheme [Rule 61(1)(ii) - Proviso to Section 39(7)].

Taxpayers have a choice to pay tax either, as per -  

A) Fixed Sum Method OR 
B) Self assessment basis subject to interest on short payment of taxes.
(Notification No.85/2020 - CT)
 
28 Jun

☑ Monthly | GSTR-11

GSTR-11 for the m/o May 2025 (Statement of inward supplies by persons having Unique Identification Number (UIN)).

30 Jun

☑ Annual | GSTR-4

GSTR-4 (Annual Return) for FY 2024-25 by Composite Taxpayer (Rule 62).