GST registration on closure
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Case Title |
M/s Gold Wood Enterprises Vs State of Kerala and Ors. |
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Court |
Kerala High Court |
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Honorable Judges |
Justice S.V. Bhatti and Justice Basant Balaji |
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Citation |
2022 (7) GSTPanacea 194 HC Kerala W.P.A. 1285 of 2020 |
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Judgement Date |
27-July-2022 |
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Council for Petitioner |
K.P Pradeep Harish M.R T.T. Biju T. Thasmi |
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Council for UOI |
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Council for State |
G.P VK Shamsuddin |
The Kerala High Court bench of Justice S. V Bhatti and Basant Balaji has held that Assessee should first approach to statutory appellate authority before filing the writ to apex court
FACTS OF THE CASE
The petitioner is a registered dealer and engaged in the business of purchase and sale of plywood. The petitioner had done business only upto FY 2017-18 and filed the online application of cancellation of GST registration on 20th June 2019.
The demand order under section 62 of GST Act was issued to petitioner for the tax period April 2018 to Mar 2019.
The assessment order was not issued to petitioner and on receipt of demand order he came to know of the assessment passed against him.
As per respondent the assessment order was uploaded on portal on 25th Nov 2019 and assessee had an option to reply within 30days on receipt of demand following the assessment orders.
GST registration on closure
COURT HELD
Considering the facts as recorded, without any further verification while the petitioner had also filed returns within 30 days on the receipt of demand notice, gave liberty to him to file an appeal to appellate authority within 6 weeks time. Hence demand notice kept in abeyance and petitioner is directed to file statutory appeal to appellate authority within one month from this order
GST registration on closure
ANALYSIS OF THE JUDGEMENT
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