R.Rajalingam Vs Joint Commissioner (Appeals), Central Tax, Madurai
Date: November 15, 2022
Subject Matter
Registration to be restored on payment of tax, penalty and uploading of pending returns
Summary
The petitioners are directed 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 fo…
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 21.01.2022 in view of Section 29 of the Central Goods and Services Tax Act, 2017. 2. It is submitted by the learned counsel for…