Kerala HC Upholds GST Registration Cancellation for Delay in Seeking Remedies

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

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