V.S.K. Traders & Services Vs Assistant Commissioner (ST)
Date: January 10, 2024
Subject Matter
Taxpayer must be provided a reasonable opportunity before the cancellation of registration
Summary
The case involves a registered person under the GST regime whose registration was cancelled due to a period of no outward supply during the Covid-19 pandemic. The cancellation was done without providing a reasonable opportunity to the petitioner, and…
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT The petitioner assails an order of cancellation of registration dated 23.01.2023 with effect from 31.12.2022. The petitioner was a registered person under the GST regime. According to the petitioner, the requisite monthly returns were filed regularly until March 2022. During the Covid-19 pandemic, the petitioner’s business was affected and…