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2022 (3) TMI 793 - MADRAS HIGH COURTCancellation of GST registration of petitioner - petitioner did not file returns - It is submitted that the petitioner in any event would have filed only a nil return and that no prejudice has been caused to the respondents - HELD THAT:- No useful purpose will be served by keeping such assessee out of the Goods and Services Tax regime, as such assessee would still continue to do business and supply goods and not by bringing them back to the Goods and Service Tax tax fold/regime only the revenue only suffer. The case of the petitioner is quite similar to the cases of the petitioner in TVL. SUGUNA CUTPIECE CENTER VERSUS THE APPELLATE DEPUTY COMMISSIONER (ST) (GST) , THE ASSISTANT COMMISSIONER (CIRCLE) , SALEM BAZAAR. [2022 (2) TMI 933 - MADRAS HIGH COURT] where appeal filed beyond the period of limitation which some had directly filed a writ petition against the order cancelling the registration. There, also further delay was in filing the writ petition. Petition allowed.
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