VIDYADHARAN V M v. THE STATE TAX OFFICER & ORS.

Introduction

This judgment reiterates that where a taxpayer fails to respond to a show cause notice, does not avail the opportunity of personal hearing, and also neglects the statutory remedies of revocation under Section 30 or appeal under Section 107, the High Court will ordinarily refuse to exercise its extraordinary jurisdiction under Article 226 of the Constitution. The Kerala High Court held that a taxpayer who remains inactive for a prolonged period is deemed to have acquiesced in the cancellation order and is estopped from challenging it directly through a writ petition.

Background of the Case

The petitioner, Vidyadharan V.M., was engaged in the business of supplying rubber sheets and was registered under the CGST/SGST Acts.