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Case Law Details

Case Name : Tvl. A. V. Traders Vs Commercial Tax Officer (Kerala High Court)
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Tvl. A. V. Traders Vs Commercial Tax Officer (Kerala High Court)

Kerala High Court held that for contravention of the provisions of the GST Act, department can take civil and/ or criminal action against the accused, however, suspension of GST registration directly hits the fundamental right and hence unjustified.

Facts- Challenging the impugned suspension of registration and the show cause notice issued for the purpose of cancellation of GST number of the petitioner, the present Writ Petition.

Notably, the petitioner contested that the notice in Form

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