Tvl. Marimuthu Venkateshwaran Vs Commissioner, Commercial Taxes
Date: November 15, 2022
Subject Matter
Cancellation of Registration stands revoked on uploading pending returns as returns were not uploaded due to health issue
Summary
The petitioner has challenged the order of cancellation of the registration certificate on the premise that the petitioner has failed to file monthly goods and services tax returns. The registration certificate was cancelled with effect from February…
This Writ Petition has been filed challenging the order of cancellation of the Registration Certificate on the premise that the Petitioner has failed to file Goods and Services Tax monthly returns. Consequently, the Registration Certificate was cancelled with effect from 02.02.2022 in view of Section 29 of the Central Goods and Services Tax Act, 2017. 2. It is submitted by the learned counsel for…