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2023 (4) TMI 119 - MADRAS HIGH COURTCancellation of GST registration of petitioner - non-filing of GST and monthly returns for over 6 months - HELD THAT:- Reliance placed upon the decision of the 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 was 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 issue involved in this writ petition is similar, the writ petition is disposed of in terms of the guidelines provided in the order in Tvl.Suguna Cutpiece vs. Appellate Deputy Commissioner (ST) (GST) and others.
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