Pankaj Cottage Vs Asst Commr, Central Tax
Date: December 22, 2022
Court: High Court
Bench: Kerala
Type: Writ Petition
Judge(s)/Member(s): Gopinath P
Subject Matter
SCN proposing cancellation of Registration cannot be in wrong GST Form
Summary
Action taken by the officer by initiating proceedings in form GST REG-31 of the CGST Rules and completing the proceedings for cancellation of registration by issuing Ext.P1 order is clearly without jurisdiction. If the Officer wishes to initiate proc…
The petitioner is in this court aggrieved by Ext.P1 order cancelling the registration granted to the petitioner under the Central Goods and Services Tax Act/ the State Goods and Services Tax Act [Hereinafter referred to as the ‘CGST/SGST Acts”], in the exercise of jurisdiction under Section 29 of those enactments. 2. The facts necessary for an adjudication of the issue raised may be br…