Nagalingam Gobidass Vs Additional Commissioner (Appeals)
Date: March 11, 2024
Subject Matter
GST registration to be restored on fulfilment of certain conditions such as filing past returns etc by the taxpayer
Summary
The case involves a petitioner who appealed against the cancellation of their GST registration due to non-filing of returns for a continuous period of seven months, citing health issues as the reason for non-compliance. The appeal was rejected as bei…
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT The petitioner assails an appellate order rejecting the appeal against cancellation of the petitioner’s GST registration and also such order of cancellation. The petitioner states that a show cause notice dated 09.11.2022 was received asking the petitioner to show cause as to why his GST registration should not be cancelled. He submitted t…