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Non-filing of GSTR-3B over an extended period can lead to GST registration cancellation
Case Law Details
- Case Name
- Sanscorp India Private Ltd. Vs Assistant Commissioner (Kerala High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Kerala High Court
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Sanscorp India Private Ltd. Vs Assistant Commissioner (Kerala High Court)
The Kerala High Court recently issued a significant ruling in M/s Sanscorp India Pvt Ltd. v. The Assistant Commissioner, Goods and Service Tax Network, Union of India [WP(C) No.24904 of 2023 dated September 14, 2023] regarding the cancellation of GST (Goods and Services Tax) registration for non-filing of GSTR-3B returns over an extended period. This decision has implications for taxpayers and businesses in India.
The Hon’ble Kerala High Court held that, if an assessee fails to file the returns for a...





