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2023 (3) TMI 1262 - MADRAS HIGH COURTRevocation of cancelled petitioner's Registration Number under TNGST Act - non-filing of GSTR-3B for a continuous period of six months under Section 29(2)(c) of the Act - HELD THAT:- Similar issue decided by Principal Bench of this Court 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], wherein, it is held that no useful purpose would be served by keeping the petitioners out of the Goods and Services Tax regime, as such assessee would still continue to do business and supply goods and services. Since the issues are similar in nature, the writ petition is disposed of in terms of the Order in Suguna Cutpiece.
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