AGN Lorry Service Vs Commercial Tax Officer
Date: June 4, 2025
Subject Matter
Restoration of Cancelled GST Registration Ordered. Business Slowdown as 'Genuine Reason' Acknowledged
Summary
This writ petition was filed challenging an order dated April 12, 2024, which canceled the petitioner's GST registration. The petitioner, a registered taxpayer, had failed to file returns from April 2023 onward due to a business slowdown and the canc…
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT The challenge in this writ petition is to the order dated 12.04.2024 passed by the respondent, cancelling the GST registration of the petitioner and further direct the respondent to restore and activate the registration of the petitioner. 2. Mrs. K.Vasanthamala, learned Government Advocate (Taxes), takes notice on behalf of the respo…