F.R. TRADE LINKS VS THE STATE TAX OFFICER AND ORS WP (C) NO. 28917 OF 2020

AUTHOR – ABIRAMI MOHAN, STUDENT AT BMS COLLEGE OF LAW, BENGALURU

Best Citation – ABIRAMI MOHAN, F.R. TRADE LINKS VS THE STATE TAX OFFICER AND ORS WP (C) NO. 28917 OF 2020, ILE LEX SPECULUM (ILE LS), 1 (1) of 2023, Pg. 22-25, APIS – 3920 – 0036 | ISBN – 978-81-964391-3-2.

ABSTRACT

In the matter of F.R.Trade Links Vs The State Tax Officer and Ors WP (C) No.28917 of 2020 held that GST Authority to restore the GST registration as the petitioner has produced the receipt of the building tax from the local authority to prove the authenticity of his stand^[1]. According to section 29 (2) of the act, the proper officer may cancel the registration of a person from such  date, including any retrospective date, as he may deem fit, where a registered person has contravened such provisions of the act or the rules made there under as may be prescribed or a person paying tax under section10 has not furnished returns for three consecutive tax periods or any registered person, other than a person specified in clause (b), has not furnished returns for a continuous period of six months or any person who has taken voluntary registration under sub section (3) of section 25 has not commenced business within six months from the date of registration or registration as been obtained by means of fraud, willful misstatement or suppression of facts. Under the act it’s mentioned that the proper officer shall not cancel the registration without giving the person an opportunity of being heard.

KEYWORDS : Tax, GST, CGST, SGST, Registration

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[1] Indian kanoon Case study, FR Trade Links Vs The State Tax Officer and Ors WP (C) No. 28917