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2022 (4) TMI 979 - HC - GSTRevocation of cancellation of GST registration of petitioner - alleged non-filing of the return - HELD THAT:- The issue raised in this writ petition has already been dealt with by a detailed judgment of this Court in a batch of cases in the matter of TVL. SUGUNA CUTPIECE CENTER VERSUS THE APPELLATE DEPUTY COMMISSIONER (ST) (GST) , THE ASSISTANT COMMISSIONER (CIRCLE) , SALEM BAZAAR [2022 (2) TMI 933 - MADRAS HIGH COURT] where it was held 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, the impugned orders are liable to be quashed and with few safeguards. The present case also can be fit in under the said category, where what are all the direction given by the learned Judge in the case in Tvl.Suguna Cutpiece Center, can be applied to the present case and therefore, the said benefit can be extended to the present petitioner also. Petition disposed off.
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