https://www.taxtmi.com/caselaws?id=432176 Kerala HC allowed the writ petition challenging cancellation of GST registration for non-filing of returns for six months. The court found the show cause notice (Ext.P2) was issued in Form GST Reg 31, meant for suspension/revocation rather than cancellation, making it vague and lacking clarity on reasons and defaulted period. The cancellation order was quashed, with petitioner required to file all defaulted returns with applicable tax, late fee, interest, and penalty within two weeks of registration restoration. en-us Thu, 22 Dec 2022 00:00:00 +0530 Fri, 11 Apr 2025 12:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=432176 Kerala HC allowed the writ petition challenging cancellation of GST registration for non-filing of returns for six months. The court found the show cause notice (Ext.P2) was issued in Form GST Reg 31, meant for suspension/revocation rather than cancellation, making it vague and lacking clarity on reasons and defaulted period. The cancellation order was quashed, with petitioner required to file all defaulted returns with applicable tax, late fee, interest, and penalty within two weeks of registration restoration. Case-Laws GST Thu, 22 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=432176