What is the validity of proceedings where incorrect Form is used?
Title Pankaj Cottage vs The Goods and Service Tax Officer Court Kerala High Court Citation 2022 (12) GSTPanacea 216 HC Kerala WP(C) NO. 28783/2022 Honourable Judge Justice Gopinath P. Date 22-Dec-2022 1. Show cause notice issued prior to cancellation of the registration in Form GST REG-31 instead of Form GST REG-17. Kerala High Court held that […]