Section 16(6) Doesn’t Create Right to Restore GST Registration solely for ITC Claims: Kerala HC

Saleena Shahul Hameed Vs State Tax Officer (Kerala High Court)

The petitioner, who was engaged in the distribution of SIM cards and recharge coupons, was a registered taxpayer under the CGST-SGST Act, 2017. After closing the business, the petitioner voluntarily applied for cancellation of registration, which took effect from 30.11.2018. At the time of cancellation, there was no tax liability. Nearly four years later, on 24.12.2022, the department issued an intimation under Section 73(5), alleging that the tax paid in GSTR-3B was lower than the tax declared in GSTR-1. Despite the pe

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