Case LawW.P.(MD)No.9531 of 2020 and W.M.P.(MD)No.8587 of 2020
Tvl.Vectra Computer Solutions Vs Commissioner, Commercial Taxes
- Court:
- High Court
- Bench:
- Madras
- Date:
- March 25, 2021
- Type:
- Writ Petition
- Members:
- G.R.SWAMINATHAN
Subject
Personal hearing is a must before cancellation of GST Registration
Registration
Summary
The petitioner has registered themselves on the file of the second respondent. The petitioner was filing returns under the Tamil Nadu Value Added Tax Act, 2006 and subsequently, under the GST regime also. The petitioner’s registration was cance…
Judgement
Heard the learned counsel on either side. 2. The petitioner has registered themselves on the file of the second respondent. The petitioner was filing returns under the Tamil Nadu Value Added Tax Act, 2006 and subsequently, under the GST regime also. The petitioner’s registration was cancelled on 06.09.2018 on the ground of non-filing of returns. The said defect was subsequently rectified by…