Muhammad Salmanul Faris K Vs Superintendent, Central Tax
Date: September 12, 2023
Subject Matter
Registration Cancellation: Superintendent of Central Tax should make an independent decision without being influenced by the DGGI's direction
Summary
This writ petition is filed by a petitioner challenging the cancellation of their GST registration. The cancellation was based on the grounds that the petitioner issued invoices/bills to other dealers without actually supplying goods or providing ser…
FULL TEXT OF THE JUDGMENT/ORDER OF KERALA HIGH COURT 1. Heard Sri. Aswin Gopakumar, Learned counsel for the petitioner and Sri. P.T. Dinesh, Learned Counsel for the respondent. The present Writ Petition has been filed by the petitioner impugning Ext.P6 Order whereby the petitioner’s GST registration has been cancelled. Primarily on the ground that the petitioner has issued Invoices/Bills to…