Active Pest Control Vs Deputy Commissioner
Date: July 23, 2023
Subject Matter
Benefit of the amnesty scheme extended to petitioner whose registration was cancelled after the cut-off date.
Summary
The petitioner's GST registration was cancelled due to failure to remit the admitted tax liability. The petitioner filed an appeal under Section 107 of the GST Act and an application for revocation of cancellation under Section 30. The court had…
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT Mr. C. Harsharaj, learned Additional Government Pleader takes notice on behalf of the respondents. 2. The petitioner’s GST registration was canncelled in Form GST REG-19 on 04.02.2023 on account of failure on the part of the petitioner to remit the admitted tax liability. 3. The petitioner has approached this Court after limitation for fil…