Case Law Details
Kunhalavi N Vs State Tax Officer (Kerala High Court)
In a significant judgment, the Kerala High Court ruled that the issuance of a show cause notice in the incorrect form invalidates the entire proceedings under the GST Act. The case, Kunhalavi N Vs State Tax Officer, highlights the importance of adhering to prescribed legal procedures. The court set aside the cancellation of the petitioner’s GST registration, deeming the proceedings without jurisdiction and invalid.
Case Background:
The petitioner, Kunhalavi N, was a registered dealer under the Central Goods and Services Tax Act (CGST) and Kerala State Goods and Services Tax Act (KSGST). The petitioner’s registration was cancelled by an order (Ext.P3) due to the non-filing of returns for a specified period. The sequence of events leading to this decision is crucial for understanding the court’s ruling.
Key Events:
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