https://www.taxtmi.com/caselaws?id=444709 The Kerala HC dismissed a petition challenging GST registration cancellation. The petitioner failed to conduct business from the declared address and issued invoices without actual supply of goods/services. The court found no violation of natural justice principles as the petitioner was given adequate opportunity to present his case but failed to provide convincing evidence of business operations from the declared premises. The landlord's statement confirmed no business activity occurred after May 2017, and the petitioner neither filed documents for change of business address nor supported his claims with documentary or oral evidence. The court held that GST enquiry proceedings are summary in nature to verify business operations at declared addresses. en-us Thu, 05 Oct 2023 00:00:00 +0530 Mon, 21 Apr 2025 14:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=444709 The Kerala HC dismissed a petition challenging GST registration cancellation. The petitioner failed to conduct business from the declared address and issued invoices without actual supply of goods/services. The court found no violation of natural justice principles as the petitioner was given adequate opportunity to present his case but failed to provide convincing evidence of business operations from the declared premises. The landlord's statement confirmed no business activity occurred after May 2017, and the petitioner neither filed documents for change of business address nor supported his claims with documentary or oral evidence. The court held that GST enquiry proceedings are summary in nature to verify business operations at declared addresses. Case-Laws GST Thu, 05 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=444709