Pixel Trading & Services Vs Superintendent (Kerala High Court)
Pixel Trading & Services, a registered taxpayer under the CGST/KGST Acts, 2017, filed a writ petition before the Kerala High Court after discovering that its GST registration had been cancelled erroneously. The petitioner claimed that it had been regularly filing returns and paying taxes without any default. On 25.07.2025, one of its suppliers informed the petitioner that e-way bills could not be generated for supplies due to the cancellation of registration. Upon inquiry, it was revealed that the cancellation order was effective from 22.06.2025 and issued on 25.07.2025 based on an application submitted mistakenly by the petitioner’s GST consultant. The consultant, acting on instructions intended to cancel the registration of a sister concern, M/s. Pixel Mobiles, had erroneously submitted a cancellation request on behalf of Pixel Trading & Services.
Following the cancellation, the petitioner submitted a request for reinstatement of its registration, supported by affidavits from both the GST consultant and the firm’s partners. The 1st respondent, however, rejected the request, citing the absence of any statutory provision to withdraw a cancellation order. Consequently, the petitioner sought relief from the Kerala High Court, including a writ of mandamus to reinstate the registration, a declaration that the cancellation resulted from a bona fide mistake, and any other appropriate orders.
