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2023 (9) TMI 904 - KERALA HIGH COURTCancellation of GST registration of petitioner - issuance of Invoices/Bills to other dealers without supplying goods or providing any services in violation of the GST Act and Rules - such misuse by the purchasing dealers for availment of the declaration of the input tax credit or refund of tax - petitioner did not make use of the opportunity of hearing and not produced any documents - HELD THAT:- There is no denial of fact that the DGGI, Kochi Zonal Unit has already taken the decision for cancelling the GST registration of the petitioner - the competent authority was only required to form the formalities and the authority concerned or the competent authority could not have taken an independent decision. Therefore, the impugned order is set aside. However, the said order is not revived further for a period of one month. The petitioner is directed to appear before the Superintendent of Central Tax & Central Excise, Ottapalam Range, Mettupalayam Street, Palakkad on 18.09.2023 with relevant records in his possession to dispute the allegation contained in the Show cause notice. The adverse materials collected against the petitioner must be given to him for adverting the same by him - Petition disposed off.
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