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 issuance of Ext.P3 order dated 09.08.2024, which confirmed the cancellation. Subsequently, the petitioner filed an appeal (Ext.P6) on 16.10.2025 and submitted a representation (Ext.P5) seeking revocation of the cancellation.
The petitioner requested the Court to quash the Show Cause Notice and cancellation order, direct consideration of the appeal, and revoke the cancellation of GST registration. The Court observed that statutory remedies were available under the CGST Act, including filing an application to revoke cancellation within two months of the order and submitting an appeal under Section 107 within three months (with a possible condonation of delay for one month). The appeal was filed more than a year after the order, exceeding the statutory time limits.
The Court held that the petitioner failed to invoke these statutory remedies in the prescribed period, making it impermissible to seek relief under Article 226 of the Constitution. Consequently, the writ petition was dismissed, and the cancellation of GST registration was upheld.
