Abdul Samad Mohamed Inayathullah Vs Superintendent, Central Tax
Date: September 28, 2023
Subject Matter
No useful purpose will be served by not allowing persons to revive their registration and integrate them back into the main stream.
Summary
The case law revolves around a writ petition filed against the cancellation of the petitioner's GSTN registration. The petitioner, a vegetable exporter, faced cancellation of registration due to non-filing of returns for a period of six months. T…
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT This writ petition has been filed as against the cancellation of the petitioner’s GSTN Registration No.33ANLPM1250C1ZI by the respondent vide order dated 25.06.2020. 2.The learned Counsel for the petitioner submits that the petitioner is a vegetable exporter and enrolled under central Goods and Service Tax Act, 2017. The petitioner has bee…