J.Jayakrishnan Vs Asst Commr, State Tax
Date: May 26, 2022
Court: High Court
Bench: Madras
Type: Writ Petition
Judge(s)/Member(s): C Saravanan
Subject Matter
Cancelled registration can be restored by levying penalty
Summary
Petitioners deserve a chance and therefore should be allowed to revive their registration so that they can proceed to regularize the defaults. The authorities acting under the Act may impose penalty with the gravity of lapses committed by these petit…
Mr.Richardson Wilson, learned Additional Government Pleader takes notice on behalf of the respondents. 2. The issue pertains to the cancellation of GST registration. The brief facts of the case are that the petitioner was issued with a Show Cause Notice dated 19.12.2018, to show cause as to why the registration granted to the petitioner should not be cancelled for non-filing of statutory returns u…