E. Dharmaraj Vs Assistant Commissioner of State Tax
Date: November 16, 2023
Subject Matter
Error committed by auditor in GST Return filings: GST registration to be restored
Summary
The petitioner, an illiterate owner-cum-driver of a lorry, had engaged an auditor to manage GST filings. The auditor continuously filed NIL GSTR-1 and GSTR-3B returns instead of showing the actual outwards supplies, leading to the cancellation of the…
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT This Writ Petition has been filed challenging the impugned order of cancellation of GSTIN passed by the respondent dated 03.02.2023. 2. Ms. S. Akila, learned counsel appearing for the petitioner would submit that the petitioner is an illiterate and working as a owner-cum-driver of lorry since the age of 25 years. The petitioner has obtained GST…