GMR Enterprises Vs Commercial Tax Officer
Date: September 14, 2023
Subject Matter
Extension of time limit for application for revocation of cancellation of registration granted even when registration was cancelled after 31.3.2023
Summary
The petitioner, who was registered under GST, had their registration cancelled due to non-filing of returns. The petitioner faced financial crises which led to the non-filing of returns. The respondent issued a show cause notice, but the registration…
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT This writ petition is filed for writ of Certiorarified Mandamus, to quash the cancellation order in Reference Number: ZA330523054106Y, dated 11.05.2023 and also seeking further direction to the respondent to revoke the cancellation of Registration under the GST Act bearing GSTIN/UIN: 33AOHPM2353K2ZW. within such time as may be direct…