GST – Kerala High Court: Proceedings for cancellation of registration is to be Initiated under Rule 21 and in form GST REG-17 and not in form GST REG-31 – As Ext.P issued in the wrong form, hence it is clearly vague, petitioner allowed to file all defaulted returns together with tax, late fee, interest, penalty once the registration was restored – Writ petition allowed [Order attached]

29-Dec-2022 01:55:51