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VIDYADHARAN VM vs. THE STATE TAX OFFICER, STATE OF KERALA
(Kerala High Court)

Hon'ble Judges:

BECHU KURIAN THOMAS
Pet. Counsel
Padmanathan
K.v. R.sreejith
Res. Counsel
Jasmin M.m.

Petitioner / Applicant

VIDYADHARAN VM
Respondent THE STATE TAX OFFICER, STATE OF KERALA
Court Kerala High Court
State

Kerala

Date Feb 11, 2025
Order No.

WP(C) NO. 5457 OF 2025

Citation

2025(2) TAXREPLY 13063
Original Order
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ORDER

JUDGMENT Petitioner claims to be engaged in the business of supplying rubber sheets and is registered under the Central Goods and Services Tax, 2017/State Goods and Services Tax Act, 2017 (for short, ‘the CGST/SGST Act). A show cause notice dated 06.12.2023 was issued proposing to cancel petitioner’s registration for failing to furnish the returns. However, petitioner failed to respond. Despite granting an opportunity of hearing also, petitioner did not even appear. Subsequently, on 19.12.2023, Exhibit-P2 order in Form GST REG-19 was issued, cancelling petitioner’s registration, treating the effective date of cancellation as 06.12.2023. Petitioner challenges the aforesaid order of cancellation. 2. I have heard Sri. Padmanathan K.V., the learned counsel for the petitioner and Smt. Jasmin M. M., the learned Government Pleader. 3. Though petitioner alleges that Exhibit-P2 order of cancellation is ambiguous, on a perusal of the same, it is noticed that the ....

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