S.S.G. Apparels Vs Assistant Commissioner, Central Tax
Date: October 17, 2022
Court: High Court
Bench: Madras
Type: Writ Petition
Judge(s)/Member(s): ANITA SUMANTH
Subject Matter
Manual application for revocation of cancellation of registration permitted
Summary
In the interests of substantial justice, I accept the explanation tendered by the petitioner and hold that the request for cancellation was only a simple and inadvertent error. The impugned order is set aside and the petitioner is permitted to make a…
The petitioner challenges an order dated 30.09.2020 cancelling its registration under the provisions of Central Goods and Services Tax Act, 2017 (in short ‘Act’). 2.While filling in the form for registration, the factory address of the petitioner being ‘No.8/829, Vigneshwara Nagar, Kanakkanthottam, Tirupur’ had been included twice under the column ‘additional places o…