Steel India Vs State Tax Officer
Date: October 4, 2023
Subject Matter
Registration liable to be cancelled if no business activity is conducted from the place of business
Summary
The case involves a writ petition filed by a partnership firm engaged in trading iron and steel items. The firm's GST registration was canceled by the State Tax Officer on the grounds that no business activity was carried out from the declared pl…
FULL TEXT OF THE JUDGMENT/ORDER OF KERALA HIGH COURT The present Writ Petition has been filed by the petitioner seeking quashing of Exts.P4 and P5 orders whereby the petitioner’s GST registration in exercising the powers conferred under Section 29(2)(e) read with Rule 21(a) of the CGST/SGST Act, 2017 and Rules made thereunder has been cancelled with effect from Ist July 2017 vide communicati…