Peter Ramaswamy Vs Assistant Commissioner
Date: June 24, 2024
Court: High Court
Bench: Madras
Type: Writ Petition
Judge(s)/Member(s): SENTHILKUMAR RAMAMOORTHY
Subject Matter
GST registration restored with Conditions
Summary
In the given case law, Peter Ramaswamy, a stunt choreographer, challenged the abrupt cancellation of his GST registration. He argued that he had been diligently filing GST returns until December 2022, and due to a period of inactivity in his business…
The petitioner challenges an order of cancellation of GST registration dated 28.06.2023 and seeks revocation thereof. 2. The petitioner asserts that he is a stunt choreographer and was a registered person under applicable GST laws. According to the petitioner, he had engaged the services of an accountant for purposes of complying with requirements under GST laws. Therefore, he was shocked and surp…