Gopal Selvam Vs Assistant Commissioner (ST)
Date: August 27, 2023
Subject Matter
Cancelled registration shall be either revoked or a fresh GST registration shall be issued to the petitioner
Summary
The case involves a petitioner with a disability who had his GST registration cancelled due to failure to file returns on time. The petitioner then filed for fresh registration under the GST enactments, which was rejected. The respondent issued a Sho…
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT Mrs. K. Vasanthamala, learned Government Advocate takes notice on behalf of the respondent. 2. Heard the learned counsel for the petitioner and the learned Government Advocate for the respondent. 3. The petitioner has challenged the impugned order bearing Ref.No.ZA330523075212Y dated 17.05.2023 issued under Form GST REG-05 under Rule 9(4) of the…