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IN THE HIGH COURT OF KERALA AT ERNAKULAM
ZIYAD RAHMAN A.A., J
FULLCART SUPERMARKET LL.P. – Appellant
Versus
SUPERINTENDENT, GOODS AND SERVICE TAX, THALASSERY RANGE – Respondent
| Table of Content |
|---|
| 1. petitioner challenges registration cancellation due to late returns. (Para 1 , 2) |
| 2. arguments regarding disputes affecting returns filing. (Para 5) |
| 3. court acknowledges return submission post-cancellation. (Para 6 , 7) |
| 4. judgment allows fresh application for registration revocation. (Para 8) |
JUDGMENT
The petitioner is a registered taxpayer under the provisions of the CGST/KSGST Act. The petitioner is aggrieved by the cancellation of registration of the petitioner and the rejection of the application submitted by the petitioner for revocation of the said order of cancellation. 2. The facts that led to the filing of this writ petition are as follows:
Earlier, the petitioner was issued with a notice, proposing to cancel the registration, on the ground that, the petitioner failed to submit the returns for the months of March, 2023 to September, 2024. It was followed by Ext.P2 order of cancellation, by which, the registration was cancelled with effect from 07.10.2024. Even though an application was submitted by the petitioner to revoke the order of cancellation of registration on 11.12.2024, the same was rejected as per Ext.P3 order dated 20.12.2024, on the reason that,
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