Kerala HC Upholds GST Registration Cancellation for Delay in Seeking Remedies

Advertisement Shazil Shariff Vs Chief Commissioner of Central GST And Central Excise (Kerala High Court) The Kerala High Court dismissed a writ petition challenging the cancellation of GST registration for a garment business, upholding the decision of the tax authorities. The petitioner, serving as Managing Director of the establishment, had obtained CGST/KGST registration but failed to submit returns due to financial constraints. In response, the tax authorities issued a Show Cause Notice (Ext.P2) proposing cancellation of registration. The petitioner did not respond, leading to the issuan...