Oleena Mahila Samajam Vs State Tax Officer
Date: January 16, 2024
Subject Matter
Registration Cancellation: When the statute requires filing of return within a particular time, the Court will not extend the limitation for filing the returns
Summary
The Kerala High Court upheld the decision to cancel the GST registration of Oleena Mahila Samajam, a voluntary organization, due to non-compliance with statutory requirements under the CGST/SGST Act, 2017, specifically related to the filing of return…
FULL TEXT OF THE JUDGMENT/ORDER OF KERALA HIGH COURT 1. The present writ petition has been impugning Exhibit P-3 order whereby the petitioner’s registration under the provisions of CGST /SGST Act, 2017 has been cancelled as the petitioner despite notice did not file return of its income. 2. Before cancellation of the registration, a notice under Rule 22(1), Sub-rule (2A) of Rule 21A was issu…