The Hon’ble High Court of Madras vide its order dated 10th March 2022 in the matter of TVL. Alamelu Contracts Vs. The Commissioner of Commercial Taxes & Another in W.P. (MD) No. 4264 of 2022 directed the authorities to revive the registration where the returns could not be filed by the petitioner prior to the cancellation of registration due to closure of business, subject to payment of tax, penalty and filing of returns.
The Petitioner filed the present Writ before the Hon’ble High Court challenging the order dated 16.07.2019, cancelling the GST registration of the petitioner.
Facts: –
The proceeding was initiated by the issuance of Show Cause Notice dated 04.07.2019 and the GST registration of the petitioner was cancelled by the authorities vide impugned order dated 16.07.2019 as the petitioner could not file the returns as it was not having business. The impugned order was communicated to the petitioner electronically. To read more subscribe today: www.taxo.online
