Tvl.Lucky Mydeen Briyani Vs Commissioner, Central Tax
Date: August 29, 2022
Court: High Court
Bench: Madras
Type: Writ Petition
Judge(s)/Member(s): M Nirmal Kumar
Subject Matter
Registration Cancellation affects the interests of Revenue
Summary
The petitioner during the Covid-19 pandemic period had not filed his returns and thereafter, he had not conducted any business so that he filed only nil returns. Further this case is quite similar to the cases of the petitioners in Tvl.Suguna Cutpiec…
The petitioner is a proprietor of Tvl.Lucky Mydeen Briyani served with a notice for cancellation of Registration in Reference No.ZA330122009946T, dated 04.01.2022. The petitioner engaged private accountant for the purpose of filing returns and he alone had the access to the GST portal for filing returns. During the Covid-19 Pandemic, the business shut down and further, the petitioner was suffering…