AdvertisementN. Suveendran Vs State Tax Officer (Kerala High Court)The Kerala High Court dismissed an appeal challenging the continuation of a GST registration after amendments to the registration were obtained using documents found to be fraudulent. The 3rd respondent had sought amendment of his tax registration based on documents indicating that his father and brother had permitted him to use certain premises for business. The learned Single Judge, however, left the original registration intact, against which, the appellant is in appeal. He contended that, the learned Single Judge, in having approved the original registration, even after the amendment was found to be untenable, has erred. The afore provision has been extracted by the learned Single Judge in Paragraph 18 of the impugned judgment and we therefore refrain from doing so.