Pitchaiah Venkateshprumal Vs Supdt, Central Tax
Date: November 14, 2022
Subject Matter
Cancelled registration to be revived upon payment of taxes and penalty, and uploading of returns
Summary
Registration was cancelled on the ground that the Petitioner did not file the GST returns for a consecutive period of six months. HELD BY HC: Petitioners to file their returns and pay any taxes, interests, fines and fees due before the cancella…
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 for a continuous period of six months. Consequently, the Registration Certificate was cancelled with effect from 23.10.2020 in view of Section 29 of the Central Goods and Services Tax Act, 2017. 2. It is…