Immanuvel Dharmaraja Store Vs Appellate DC (ST)
Date: October 10, 2022
Subject Matter
Registration cancelled due to non-filing of returns to be restored on filing of returns along with the tax and penalty
Summary
In view of the fact that this Court has been consistently following the directions issued in the case of Tvl. Suguna Cutpiece Vs Appellate Deputy Commissioner (ST) (GST) and others (W.P.Nos.25048, 25877, 12738 of 2021 etc., batch) and the…
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 31.03.2018 in view of Section 29 of the Central Goods and Services Tax Act, 2017. 2. It is submitted by the learned counsel for…