M.Mallika Mahal Vs Commissioner, Central tax
Date: August 17, 2022
Subject Matter
Petitioners are permitted to file their returns for the period prior to the cancellation of registration
Summary
The petitioners are permitted to file their returns for the period prior to the cancellation of registration, if such returns have not been already filed, together with tax defaulted which has not been paid prior to cancellation along with interest f…
All writ petitioners have challenged orders passed on various dates cancelling their registrations under the provisions of the Tamil Nadu Goods and Services Tax Act, 2017 (in short ‘Act’). 2. The petitioners have missed the bus in regard to several opportunities that were extended to them post-cancellation of the registrations by way of Amnesty Schemes wherein dealers were granted exte…