Golden Enterprises Vs Assistant Commissioner
Date: February 16, 2025
Subject Matter
Registration cannot be cancelled for temporary closure of the business due to the owner's absence abroad during the Deepavali holidays
Summary
The case concerns a writ petition challenging the cancellation of the petitioner’s GST registration by the respondent, which claimed that the petitioner had not conducted any business at the declared place of business. The respondent issued a show ca…
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT The challenge in this writ petition is to the order dated 27.01.2025 passed by the respondent, cancelling the GST registration of the petitioner, on the ground that the petitioner has not conducted any business in the declared place of business. 2. Mrs. K. Vasanthamala, learned Government Advocate (Taxes), takes notice on behalf of the responden…