Saleena Shahul Hameed Vs State Tax Officer
Date: October 29, 2025
Subject Matter
Section 16(6) Doesn't Permit Restoration of Voluntarily Cancelled GST Registration Merely to Avail ITC
Summary
The petitioner, a former SIM card and recharge coupon distributor, challenged the denial of his request to restore his voluntarily cancelled GST registration. The petitioner had closed his business, and his registration was cancelled effective Novemb…
FULL TEXT OF THE JUDGMENT/ORDER OF KERALA HIGH COURT The petitioner was engaged in the distribution of SIM cards and recharge coupons, and was a registered taxpayer under the provisions of the CGST-SGST Act, 2017. The petitioner had closed down the business, and the registration was cancelled, based on the application submitted by him with effect from 30.11.2018. However, at the time of the cancel…