2020 (7) TMI 576 - MADRAS HIGH COURT - GST

Head Note / Extract:
Cancellation of registration - CGST Act - non-filing of tax returns - HELD THAT:- The petitioner has filed a response dated 20.12.2018, which is referred to in the first paragraph of the impugned order itself. In conclusion, however, the respondent proceeds as though there was no response from the petitioner - thus, the contents of the response have not been taken into consideration at all. The respondent is at liberty to initiate proceedings afresh, if at all, in accordance with law - petition allowed.