Sparta Food Factory India Pvt Ltd Vs Superintendent, Central Tax
Date: February 14, 2024
Subject Matter
Application for revocation of cancellation under Section 30 of the CGST Act should take into account the date of the last return filed
Summary
The case involves the cancellation of a company's GST registration due to non-compliance with return filing requirements. The company rectified the non-compliance by filing all pending GST returns and settling tax dues. Despite this, the appellat…
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT An appellate order dated 29.09.2023 rejecting the petitioner’s appeal against the cancellation of its GST registration is under challenge. The petitioner was a registered person under applicable GST laws and its registration was cancelled by the first respondent under order dated 21.12.2023 with effect from 08.10.2022. After such cancellat…