Steel India Vs State Tax Officer (Kerala High Court)
Kerala High Court held that cancellation of GST registration due to submission of false details at the time of migration from VAT to GST is justifiable in law. Thus, order cancelling GST registration upholded.
Facts- The petitioner has approached this Court challenging order cancelling the registration granted to the petitioner under the Central Goods and Services Tax/State Goods and Services Tax Acts, 2017 (CGST/SGST Acts) as also order of the Appellate Authority confirming the decision of the original authority.
Notably, the original authority recorded that it is evident that the details provided at the time of migration from the registration under the VAT to GST were false and the registration of the petitioner is therefore liable to be cancelled.
Conclusion- Held that there is nothing on record to indicate that any of the findings recorded by the Appellate Authority are wrong and require interference at the hands of this Court under Article 226 of the Constitution of India. That apart, as rightly pointed out by the learned Government Pleader, if the petitioner intends to restart the business, it will always be open to the petitioner to apply for fresh registration after complying with formalities.
