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SANSCORP INDIA PRIVATE LTD vs. THE ASSISTANT COMMISSIONER
(Kerala High Court)

Hon'ble Judges:

DINESH KUMAR SINGH

Pet. Counsel

P. Raghunathan

Premjit Nagendran

Shylaja, Rishal.k

Res. Counsel

Sreejith P. R.

Reshmita Ramachandran

Petitioner / Applicant	SANSCORP INDIA PRIVATE LTD
Respondent	THE ASSISTANT COMMISSIONER
Court	Kerala High Court
State	Kerala
Date	Sep 14, 2023
Order No.	WP(C) NO. 24904 OF 2023
Citation	2023(9) TAXREPLY 7948
Original Order
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ORDER
JUDGMENT DINESH KUMAR SINGH, J. The present writ petition has been filed impugning Exhibit P3 order of cancellation of GST registration of the petitioner on the ground of non-filing of the returns, despite notice. 2. The petitioner was a registered dealer under the Central Goods and Services Tax Act, 2017 (‘GST Act, 2017’ for short). The petitioner had failed to upload returns in form 3B for the period from April, 2022 to December, 2022 under Section 39 of the GST Act, 2017. As per Section 29 of the GST Act, 2017, if a dealer fails to file returns continuously for a period of six months, his registration is likely to be cancelled. The petitioner was issued with Exhibit P2 show cause notice directing him to show cause as to why registration under the GST Act, 2017 should not be cancelled for the failure to file returns for a continuous period of six months and also to appear before the authority on 13.02.2023 and he was given time to file reply to the show cau....