Jones Diraviam Vs Deputy Commissioner (GST Appeal)
Date: March 27, 2024
Subject Matter
Cancellation of registration amounts to a capital punishment especially for small traders
Summary
The case involves a supply contractor whose GST registration was cancelled by the authorities due to failure to submit returns and subsequent delay in filing an appeal. The petitioner argued that he was unaware of the notice and had faced personal ha…
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT The petitioner is a supply contractor and he has GST registration. The petitioner has failed to submit his returns and therefore, his GST registration was cancelled by the 2 nd respondent. The petitioner has also filed an appeal before the 1 st respondent, however, with a delay of 260 days. 2. According to the petitioner he was unaware of the no…