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

Hon'ble Judges:

GOPINATH P.

Pet. Counsel

R. Sreejith

K. Krishna

Achyuth Menon

Res. Counsel

Jasmin M M(gp).

Petitioner / Applicant	STEEL INDIA
Respondent	THE STATE TAX OFFICER THRISSUR & OTHERS
Court	Kerala High Court
State	Kerala
Date	Nov 7, 2024
Order No.	WP(C) NO. 17781 OF 2024
Citation	2024(11) TAXREPLY 11688
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ORDER
JUDGMENT The petitioner has approached this Court challenging Ext.P4 order cancelling the registration granted to the petitioner under the Central Goods and Services Tax/State Goods and Services Tax Acts, 2017 (CGST/SGST Acts) as also Ext.P7 order of the Appellate Authority confirming the decision of the original authority. 2. The brief facts of the case are that the petitioner was issued with Ext.P2 show cause notice calling upon the petitioner to show cause as to why the registration of the petitioner should not be cancelled for the following reasons: “1. Rule 21(a) – person does not conduct any business from declared place of business. 2. Rule 21(b) – person issues invoice or bill without supply of goods or services or both in violation of the provisions of the Act, or the rules made thereunder”. The reply filed by the petitioner to Ext.P2 is on record as Ext.P3. In Ext.P3, the petitioner stated as follows: I. “Clarification f....