Pearl and Co Vs Commissioner, Commercial Taxes
Date: August 23, 2022
Subject Matter
Revocation of cancellation of registration beyond expiry of statutory limitation of time is allowed in the interest of revenue generation
Summary
This Court is of the view that restoring the registration would not cause any harm to the department on the other hand it would be beneficial for the state to earn revenue. Further, in the case of Tvl. Suguna Cutpiece Vs Appellate Deputy Commis…
This Writ Petition has been filed to quash the order passed by the second respondent in Reference No.ZA3302220253439 dated 07.02.2022, and consequently direct the respondents to revoke the cancellation of petitioners GSTIN Registration No.33ASLPG6104C1ZB. 2. Mr. S. Kameswaran, learned Government Advocate takes notice for the respondents. By consent, this writ petition is taken up for final disposa…