https://www.taxtmi.com/caselaws?id=432253 The Kerala HC allowed a writ petition challenging cancellation of GST registration for failure to file returns for six months. The court found the show cause notice (Form GST Reg 31) was vague and failed to specify reasons for proposed cancellation or the period of alleged non-filing. The cancellation order was quashed, but the petitioner must file all defaulted returns with applicable tax, late fees, interest, and penalties within two weeks of registration restoration. The quashing does not absolve fiscal liability. en-us Thu, 22 Dec 2022 00:00:00 +0530 Fri, 11 Apr 2025 11:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=432253 The Kerala HC allowed a writ petition challenging cancellation of GST registration for failure to file returns for six months. The court found the show cause notice (Form GST Reg 31) was vague and failed to specify reasons for proposed cancellation or the period of alleged non-filing. The cancellation order was quashed, but the petitioner must file all defaulted returns with applicable tax, late fees, interest, and penalties within two weeks of registration restoration. The quashing does not absolve fiscal liability. Case-Laws GST Thu, 22 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=432253