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Case Law Details

Case Name : F R Trade Links Vs. State Tax Officer (Kerala High Court)
Appeal Number : WP(C) No. 28917 of 2020
Date of Judgement/Order : 05/08/2021
Related Assessment Year :
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F R Trade Links Vs. State Tax Officer (Kerala High Court)

Disposing a Writ Petition (Civil) in F.R Trade Links Vs. The State Tax Officer & Ors (WPC No. 28917 of 2020 dated: 05.08.2021) the Hon’ble High Court of Kerala has declared that the proper officer is not vested with any power to cancel registration certificate of a dealer, for reasons not prescribed U/s. 29 (2) of the Central Goods & Services Tax Act/State Goods & Services Tax Act, 2017 (CGST Act & SGST Act).

GST Registration Cancellation

Facts of the case

The registration certificate granted under the provisions of the CGST/SGST Acts to a dealer namely, F.R. Trade Links, was subsequently cancelled. The relevant portion of the show cause notice issued by the proper officer, as extracted in the judgment is as below;

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Author Bio

I am Aji V. Dev, a practising lawyer in the High Court of Kerala, Ernakulam. I hail from Vallicodu- Kottayam a beautiful village near to Pathanamthitta in the Kerala state of India, where undulating hills decorated by tall trees and lush green vegetation descends to the paddy fields in a rhythmic wa View Full Profile

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July 2024