GST
TRT-2025-
Kerala High Court
Date:-22-12-22
In:-
Issue Favourable to Tax Payer ?:-
Order Date – 22 December 2022
Facts –
- The Petitioner, Dominic David, approached the appellate authority without making any response to the show cause notice and did not file any application for revocation of cancelled registration.
- The same was rejected that the appellate authority has no power to interfere with an order issued under Section 29 of the CGST / SGST Acts and since the petitioner had not filed any application for revocation within the time permitted under section 30 of the CGST / SGST Acts.
Issue –
- Whether the cancellation is in order?
Order –
- The Hon’ble High Court held that Ext.P1 has been issued in Form GST Reg 31, which is the form for issuing a notice regarding suspension of registration.
- Apart from the fact that Ext.P.5 is issued in the wrong form, it is absolutely vague and it is not clearly specified with any clarity, the reasons for proposing cancellation even the period for which there was alleged failure to file returns is not specified.
- Hence it was directed the petitioner to file all defaulted returns together with tax, late fee, interest, penalty etc., within a period of two weeks from the date on which the registration of the petitioner is restored.
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