Cancellation of GST registration due to false submission of details justifiable: Kerala HC

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 autho...