High Court of Kerala6 July 2026

N. Suveendran v. State Tax Officer

For assessee

WA NO. 1255 OF 2026

The ruling in brief

Where a registered person amended GST registration to include premises using allegedly fabricated permission letters postdating father’s demise, since alleged fraud related only to amendment and not initial registration, cancelling only the fraudulent amendment while retaining original registration and allowing fresh amendment balanced justice and caused no prejudice to parties

Provisions considered

Section 29, read with section 28, of Central Goods and Services Tax Act, 2017/Kerala Goods and Services Tax Act, 2017 - Rule 21 of Central Goods and Services Tax Rules, 2017/Kerala Goods and Services Tax Rules, 2017

This summary is for general information and is not legal advice. Read the full decision and the applicable law before relying on it.

The ruling in brief

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Calcutta High Court24 Sept 2026

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N. Suveendran v. State Tax Officer

The ruling in brief

Provisions considered

N. Suveendran v. State Tax Officer

The ruling in brief

Provisions considered

Read the full analysis

Joydeb Karmakar @ Jaydeb Karmakar v. Union of India

Neptune Enterprise v. State of Gujarat

Janardan Tamuli @ Janardan Tamuly v. Union of India

Read the full analysis