Sanscorp India Private Ltd. Vs Assistant Commissioner, State Tax
Date: September 13, 2023
Subject Matter
Proceedings for cancellation of registration do NOT automatically become non est once the pending returns are filed along with payment
Summary
The case involves a writ petition filed against the cancellation of the petitioner's GST registration due to non-filing of returns. The petitioner had failed to upload returns for a continuous period of six months, leading to the cancellation. Th…
FULL TEXT OF THE JUDGMENT/ORDER OF KERALA HIGH COURT The present writ petition has been filed impugning Exhibit P3 order of cancellation of GST registration of the petitioner on the ground of non filing of the returns, despite notice. 2. The petitioner was a registered dealer under the Central Goods and Services Tax Act, 2017 (‘GST Act, 2017’ for short). The petitioner had failed to up…