Ajit Associates Architectural Consultants Pvt Ltd Vs Assistant Commissioner, State Tax
Date: July 31, 2023
Subject Matter
Cancellation of GST registration quashed due to the lack of a reasonable opportunity for the assessee to be heard
Summary
The high court quashes the cancellation of GST registration due to the lack of a reasonable opportunity for the assessee to be heard. The petitioner asserts that the cancellation occurred without providing an adequate opportunity for a hearing, as re…
FULL TEXT OF THE JUDGMENT/ORDER OF KERALA HIGH COURT 1. The petitioner is a Private Limited Company engaged in providing architectural services. It is an assessee under the Goods and Service Tax Act (GST Act for short). They have been filing their returns and paying the tax regularly till August,2017. Thereafter, there has been a default in the filing of returns, which according to the petitioner,…