GST Registration Cancellation: Mere allegations of fraud, misstatement, or suppression not suffice

Anilkumar Madhusudhanan Vs Superintendent (Kerala High Court) Introduction: In a recent development, Anilkumar Madhusudhanan contested the cancellation of his GST registration in the Kerala High Court. The petitioner received an order from the 1st respondent dated 05.10.2023, prompting this legal challenge. This article explores the grounds for cancellation, the petitioner’s response, and the court’s subsequent decision. Detailed Analysis: The crux of the matter lies in Section 29 of the CGST/SGST Act 2017, which empowers the competent authority to cancel or suspend GST registratio...