Cancellation of GST registration upheld as no business was conducted from place of business

Steel India Vs State Tax Officer (Kerala High Court) Kerala High Court held that petitioner didn’t filed any document for the change of his business place nor supported the claim that business was being run from the registered address. Accordingly, cancellation of GST registration upheld. Facts- The present Writ Petition has been filed by the petitioner seeking quashing of orders whereby the petitioner’s GST registration in exercising the powers conferred u/s. 29(2)(e) read with Rule 21(a) of the CGST/SGST Act, 2017 and Rules made thereunder has been cancelled with effect from 1st  July 2...