Steel India Vs State Tax Officer
Date: November 6, 2024
Subject Matter
Registration liable to be cancelled if no business activity is conducted from the place of business
Summary
In this case, the petitioner challenged the cancellation of their GST registration by the authorities under both the Central Goods and Services Tax (CGST) and State Goods and Services Tax (SGST) Acts. The registration was cancelled based on allegatio…
FULL TEXT OF THE JUDGMENT/ORDER OF KERALA HIGH COURT The petitioner has approached this Court challenging Ext.P4 order cancelling the registration granted to the petitioner under the Central Goods and Services Tax/State Goods and Services Tax Acts, 2017 (CGST/SGST Acts) as also Ext.P7 order of the Appellate Authority confirming the decision of the original authority. 2. The brief facts of the case…