Prateeksha Bharat Gas Gramia Vitrak Vs State Tax Officer, Kotagiri
Date: April 30, 2021
Subject Matter
Revocation of cancellation of registration can't be denied for the reason that the assessee has incorrectly availed ITC
Summary
A show cause notice was issued by the first respondent assessing officer calling upon the petitioner to show cause why the registration not be cancelled, since the petitioner had not filed returns for a continuous period of six months. The non-filing…
Heard Mr.Karthik Ranganathan, learned counsel for the petitioner and Mr.ANR.Jayaprathap, learned Government Advocate for the respondents. 2. The challenge in this writ petition is to a deficiency memo dated 05.10.2020 issued by the 2nd respondent, the first appellate authority under the Tamil Nadu Goods and Services Tax Act, 2017 (in short ‘TNGST’) wherein, the appeal of the petitioner…