SMT Ready Mix Concrete Vs Additional Commissioner, Central Tax
Date: December 7, 2023
Subject Matter
GST registration to be restored in the interest of returning the taxpayer to the GST fold
Summary
The case law involves a writ petition challenging the proceedings of the 1st respondent related to the restoration of the petitioner's GST registration. The petitioner sought restoration of their GST registration, citing a judgment of the Court i…
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT This writ petition has been filed challenging the proceedings dated 12.09.2023 of the 1st respondent and further for a direction to the respondent to restore the petitioner’s GST Registration. 2. Mr. A. P. Srinivas, learned Senior Standing Counsel, takes notice on behalf of the respondent. By consent of the parties, the main writ petition…