2B Tradelinks Vs Asst Commissioner, State Tax
Date: December 22, 2022
Court: High Court
Bench: Kerala
Type: Writ Petition
Subject Matter
SCN proposing cancellation of registration cannot be vague
Summary
The show cause notice cancelling registration 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. It is a p…
The petitioner has approached this Court being aggrieved by Ext.P3 order cancelling the registration granted to the petitioner under the provisions of the CGST / SGST Acts. The petitioner was served with Ext.P2 show cause notice on 02.09.2021 proposing to cancel the registration of the petitioner for non filing of returns for a period of six months. It is the case of the petitioner that the petiti…