2023 (11) TMI 1340

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...., ASSISTANT / DEPUTY COMMISSIONER OF CENTRAL GOODS AND SERVICES TAX KANNUR<br>GST<br>2023 (11) TMI 1340 - KERALA HIGH COURT - 2023:KER:67276<br>KERALA HIGH COURT - HC (Judgement / Order / Decisions)<br>Dated:- 1-11-2023<br>W. A. NO. 1893 OF 2023 - -<br>GST<br>THE HONOURABLE DR.JUSTICE A.K.JAYASANKARAN NAMBIAR AND THE HONOURABLE DR.JUSTICE KAUSER EDAPPAGATH FOR THE PETITIONER: ADV. SMT. K.LATHA....

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....ed to them, and in response to which, they had already submitted detailed replies before the respondents. 3. The learned Single Judge, who considered the matter, found that, on the facts of the case before him, nothing more was required to be done than direct the 2nd respondent to complete the adjudication process in respect of the show cause notice issued to the appellants, expeditiously, in a....

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....notice issued to them. We find ourselves unable to accept the said submission of the learned counsel for the appellants. We note that the cancellation of the registration certificates issued to the appellants was as early as in February, 2023. It was almost two months later that Ext.P1 show cause notice was issued to them on 20.4.2023. It is not in dispute that the appellants have furnished a repl....