HC upheld GST Registration Cancellation on Failure of Appellant to pay Tax Installments

Advertisement Magnamind Ventures (P) Ltd. Vs State of Kerala (Kerala High Court) Kerala High Court two Judge bench upheld the GST registration cancellation of the Appellant  which was cancelled by Department as The appellant had been delaying payment of Central Goods and Services tax as also the State Goods and Services Tax from year 2017 onwards. Payments were made with long delay, on which no action was taken. However, when there was  consistent default and the dues mounted uncontrollably.  The learned Single Judge refused to exercise discretion since the petitioner could pay the enti...