Kunhalavi N Vs State Tax Officer
Date: June 9, 2024
Subject Matter
Issuance of a SCN proposing registration cancellation in the incorrect form (Form GST-REG-31 and not in Form GST-REG 17) invalidates the entire proceedings
Summary
The petitioner's registration under the Central Goods and Services Tax Act and the Kerala State Goods and Services Tax Act was cancelled due to non-filing of returns and failure to respond to the show cause notice. The petitioner argued that the…
The petitioner has approached this Court aggrieved by Ext.P3 order cancelling the registration granted to him under the Central Goods and Services Tax Act/ the Kerala State Goods and Services Tax Act [Hereinafter referred to as the ‘CGST/KSGST Acts] in exercise of jurisdiction under Section 29 of those enactments. 2. The petitioner was a registered dealer on the rolls of the State Tax Office…