2019 (1) TMI 124

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....itioner : ADVS. SRI. B. K. GOPALAKRISHNAN AND SRI. B. V. BALAKRISHNAN For The Respondent : DR THUSHARA JAMES, GP JUDGMENT The petitioner, a private limited company, has its registered office at Bangalore and its branch office at Cochin. In 2010, it secured VAT/KGST registration. Later, as the petitioner claims, the respondent authorities cancelled the petitioner's registration in this Stat....

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.... exist from 2014. The authorities too, he further asserts, know about the petitioner's permanent address at Bangalore. They ought to have served the notice on the petitioner's permanent address as is available in the respondent's records. In this regard, the petitioner's counsel draws my attention to Form No.I under Rule 17(7) of the Kerala Value Added Tax Rules (KVAT Rules). 4. T....

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....rom the address at Cochin. She stresses that as the petitioner has continuously failed to file returns, the authorities suo motu cancelled the registration. 6. Heard the learned counsel for the petitioner as also the learned Government Pleader. 7. Though the facts are disputed, I reckon the Department could not deny that it has in its possession all the details of the petitioner. As the petition....