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2022 (4) TMI 410 - HC - GSTCancellation of GST registration of petitioner - petitioner has failed to file returns continuously for a period of six months - HELD THAT:- The issue that arises for consideration in this Writ Petition was detailed considered by this Court in the case 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, considering the revenue of the Government, certain reliefs were granted to the petitioners therein - it was held in the case that Since, no useful will be served by not allowing persons like the petitioners to revive their registration and integrate them back into the main stream, I am of the view that the impugned orders are liable to be quashed and with few safeguards. The petition is allowed.
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