Tvl. Suguna Cutpiece Center Vs The Appellate Deputy Commissioner (ST)
Date: January 31, 2022
Subject Matter
Provisions of GST cannot be interpreted so as to deny the right to carry on Trade and Commerce to a citizen
Summary
The provisions of the Goods and Services Tax Act, 2017 cannot be interpreted in such a manner, so as to debar an assessee, either from obtaining registration or reviving the lapsed/cancelled registration as such an interpretation would be not only co…
By this common order, all the Writ Petitions are being disposed. Since a common order is being passed in all these Writ Petitions, I have summarized the submissions of the learned counsel for the respective petitioners and the learned counsel for the respondents in the succeeding paragraphs upto paragraph No.149. Discussion for arriving at the conclusion starts from paragraph No.150 onwards. 2. Th…