Global Distributors Vs Assistant Commissioner, State Tax
Date: August 1, 2024
Subject Matter
Fresh adjudication ordered as the taxpayer failed to check the order on the GST portal due to registration cancellation
Summary
The petitioner challenged the assessment orders and summary of orders for July and August 2017 under the CGST/SGST Acts, arguing that their registration had been cancelled in December 2021, effective retroactively from November 2019. Due to cancellat…
FULL TEXT OF THE JUDGMENT/ORDER OF KERALA HIGH COURT The petitioner is aggrieved by Exts.P5 and P5(a) orders of assessment and Exts.P6 and P6(a) summary of orders for the year July 2017 and August 2017 under the CGST/ SGST Acts. It is the case of the petitioner that the registration of the petitioner had been cancelled on 12.12.2021 with effect from 30.11.2019 and the petitioner was therefore unaw…