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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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