Kerala HC Upholds GST Registration Cancellation for Oleena Mahila Samajam

Oleena Mahila Samajam Vs State Tax Officer (Kerala High Court) In a recent judgment, the Kerala High Court has upheld the decision to cancel the GST registration of Oleena Mahila Samajam, a voluntary organization engaged in social work. The decision, rendered in 2024, came after the petitioner failed to comply with statutory requirements under the CGST/SGST Act, 2017, specifically pertaining to the filing of returns. Background of the Case: The case stemmed from the cancellation of Oleena Mahila Samajam’s GST registration due to the non-filing of returns for a continuous period of six m...