Goods and Service TaxArticle·3 August 2026
Fraudulence amendment cannot lead to cancellation of Registration
By J the App
Executive Summary
The Kerala High Court dismissed a writ appeal and upheld the cancellation of a GST registration amendment obtained using allegedly fraudulent documents.
The Court, however, allowed the original registration to continue, holding that Section 29 of the CGST Act primarily targets fraud at the stage of initial registration.
Domain | Indirect Tax | GST
Background
The dispute arose after a registered ...
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