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IN THE HIGH COURT OF KERALA AT ERNAKULAM
Ziyad Rahman A.A., J
Sabu Nankeri Joseph – Appellant
Versus
The Superintendent Ernakulam Range-5, Central Tax & Central Excise – Respondent
| Table of Content |
|---|
| 1. taxpayer challenges gst registration cancellation and revocation denial. (Para 1 , 2) |
| 2. arguments heard from counsel for parties. (Para 3) |
| 3. statutory right to revoke cancellation within 90 days. (Para 4) |
| 4. portal technicalities cannot defeat statutory rights; direct fresh application. (Para 6) |
JUDGMENT
The petitioner is a registered taxpayer under the provisions of the CGST/KGST Act. The grievance of the petitioner is against the cancellation of the registration of the petitioner and the denial of the opportunity to get the same restored, even after submitting the returns before the expiry of the period fixed for revocation of the order of cancellation of registration.
2. The fact that led to the filing of the writ petition is as follows:
The registration of the petitioner was cancelled as per Ext.P2 order passed on 08.01.2026. The reason for cancellation of the registration was that, the petitioner failed to submit the returns for the period of more than six months. The petitioner submitted the returns for the months up to October, 2025 and also submitted an application for revoking the order of cancellation of registration on 16.01.2026. However, the said applica
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