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STEEL INDIA vs. THE STATE TAX OFFICER & OTHER
(Kerala High Court)

Hon'ble Judges:

DINESH KUMAR SINGH
Pet. Counsel
Harisankar V. Menon
Meera V. Menon
R. Sreejith, K. Krishna
Res. Counsel
Jasmine M.m

Petitioner / Applicant

STEEL INDIA
Respondent THE STATE TAX OFFICER & OTHER
Court Kerala High Court
State

Kerala

Date Oct 5, 2023
Order No.

WP(C) NO. 29033 OF 2023

Citation

2023(10) TAXREPLY 8131
Original Order
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ORDER

JUDGMENT DINESH KUMAR SINGH, J. The present Writ Petition has been filed by the petitioner seeking quashing of Exts. P4 and P5 orders whereby the petitioner’s GST registration in exercising the powers conferred under Section 29(2)(e) read with Rule 21(a) of the CGST/SGST Act, 2017 and Rules made thereunder has been cancelled with effect from 1st July 2017 vide communication dated 24th June 2023 and the petitioner has been directed to furnish final return in FORM GSTR-10 within a period of three months and also directed to furnish all pending returns. 2. The petitioner is a partnership firm said to be engaged in the trading of iron and steel items. The petitioner was a registered dealer under the provisions of Kerala Value Added Tax Act, 2003 till 30.6.2017 and, thereafter, under the provisions of CGST/SGST Acts. The petitioner claimed that he had started his business on the rented premises as mentioned in the memo of the parties. It is stated that the petitioner ha....

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☑ Annual | GSTR-4

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