Anilkumar Madhusudhanan Vs Superintendent, Central Tax
Date: November 21, 2023
Subject Matter
Registration cancellation order u/s 29(2)(e) must specify the details of the alleged fraud or misstatement
Summary
The petitioner filed a writ petition challenging the order cancelling their GST registration. The petitioner was issued a show cause notice for cancellation on the grounds of Section 29(2)(e) of the GST Act, which is obtaining registration by means o…
FULL TEXT OF THE JUDGMENT/ORDER OF KERALA HIGH COURT The present writ petition has been filed impugning the order dated 05.10.2023 passed by the 1 st respondent cancelling the GST Registration of the petitioner. 2. The petitioner was issued a show cause notice in Ext.P2 dated 09.08.2023 asking the petitioner to show cause why the petitioner’s registration should not be cancelled for the reas…