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2023 (10) TMI 149 - HC - GSTCancellation of GST registration of petitioner - non-filing of returns during the month of October, November and December 2022 - HELD THAT:- The petitioner appears to be a person engaged in Automobile spare parts. The learned counsel for the petitioner submits that the petitioner has filed a return on 17.02.2023. However, there are no records to substantiate the same. Be that as it may, Court is inclined to permit the petitioner to pursue the appellate remedy before the Appellate Commissioner under Section 107 of the TNGST Act, 2017, within a period of 30 days from the date of receipt of a copy of this order - petitioner shall however pre-deposit a sum of Rs.15,000/- along with the appeal over and above any amount that is due from the petitioner which shall be subject to final appropriation/adjustment, after order is passed by the Appellate Commissioner. Petition disposed off.
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