Case Law Details
Muhammad Salmanul Faris k Vs Superintendent, CGST & Central Excise (Kerala High Court)
The Kerala High Court recently delivered a judgment in the case of “Muhammad Salmanul Faris k Vs Superintendent, CGST & Central Excise.” The case revolved around the cancellation of the petitioner’s GST registration by the Directorate General of Goods and Services Tax Intelligence (DGGI) and the subsequent actions taken by the Superintendent of Central Tax (CGST). This article delves into the details of the case and the court’s decision.
Background of the Case: The petitioner challenged the cancellation of their GST registration (Ext.P6 Order) by the DGGI, Kochi Zonal Unit. The primary reason for the cancellation was the issuance of invoices/bills to other dealers without supplying goods or providing services, which was deemed a violation of the GST Act and Rules. Intelligence inputs also indicated potential involvement in fake invoicing.
Notice Issuance: The petitioner received a show cause notice (Ext.P2) on 15.03.2023, which was followed by a reply (Ext.P3) on 24.03.2023. Surprisingly, the notice did not specify where the petitioner should appear for a personal hearing. Subsequently, Ext.P4 canceled the show cause notice dated 15.03.2023. Another show cause notice (Ext.P5) was issued on 28.03.2023, but the petitioner did not respond.
Cancellation of GST Registration: A communication dated 12.04.2023 mentioned the involvement of the petitioner in availing fake input tax credit. The Deputy Director, DGGI, Kochi Zonal Unit, requested the Range Officer, Ottapalam, to cancel the petitioner’s GST registration after a personal hearing, which the petitioner failed to attend. Ext.P6, the impugned order, canceled the GST registration.
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