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HIGH COURT OF KERALA
BECHU KURIAN THOMAS, J
VIDYADHARAN V M – Appellant
Versus
THE STATE TAX OFFICER – Respondent
| Table of Content |
|---|
| 1. petitioner engaged in business and registered under gst act. (Para 1) |
| 2. counsel represented arguments for each party in court. (Para 2) |
| 3. court observed compliance with gst procedure and estoppel. (Para 3 , 4) |
| 4. court concluded that the writ petition is dismissed. (Para 5) |
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 ambi
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