Thirumalai Sales Corporation Vs Assistant Commissioner
Date: October 18, 2023
Subject Matter
Revenue ought to have served the SCN directly by physical mode of service in a case where the Registration was already cancelled
Summary
The case involves a registered dealer under the Tamil Nadu General Sales Tax Act, 2017 (TNGST Act) whose GST registration was canceled due to the non-filing of GST returns by their consultant. The respondent issued show cause notices and subsequently…
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT The challenge in both the Writ Petitions is to the orders passed by the respondent dated 15.12.2021 and to quash the same. 2. Since the issue involved in both the Writ Petitions is identical in nature, they were heard together and disposed of vide this Common Order. 3. The petitioner is an registered dealer under the Tamil Nadu General Sales Tax…