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2024 (3) TMI 386 - MADRAS HIGH COURTSeeking revocation of cancellation of registration - appeals were not received on the ground of limitation - HELD THAT:- The order issued in Suguna Cutpiece v. The Appellate Deputy Commissioner (ST) (GST) and others [2022 (2) TMI 933 - MADRAS HIGH COURT], was a conditional order and that the respective petitioner should be directed to comply with all conditions stipulated therein. The respective petitioner herein is directed to file returns for the period prior to the cancellation of registration, together with tax dues along with interest thereon and the fee fixed for belated filing of returns within a period of forty five (45) days from the date of receipt of a copy of this order - these writ petitions are disposed of by issuing the directions imposed - petition disposed off.
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