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2022 (10) TMI 955 - MADRAS HIGH COURTCancellation of the Registration Certificate of petitioner - cancelled on the premise that the Petitioner has failed to file Goods and Services Tax monthly returns for a continuous period of six months - Certificate was cancelled with effect from 04.02.2020 in view of Section 29 of the Central Goods and Services Tax Act, 2017 - HELD THAT:- This Court has been consistently following the directions issued in the case of TVL. SUGUNA CUTPIECE CENTER VERSUS THE APPELLATE DEPUTY COMMISSIONER (ST) (GST) , THE ASSISTANT COMMISSIONER (CIRCLE) , SALEM BAZAAR [2022 (2) TMI 933 - MADRAS HIGH COURT] and the Revenue/Department has also accepted the said view as evident from the fact that no appeal has been filed in any of the matters, this Court intends to follow the above order of this Court. This Court feels that the benefit extended by this Court in the earlier orders referred in Suguna Cutpiece Centre's case, may be extended to the Petitioner - Petition disposed off.
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