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Madras HC Restored GST Registration Due to Ill-Health & Financial Hardship
Case Law Details
- Case Name
- Uma Sigamani Vs Commercial Tax Officer (Madras High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Madras High Court
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Uma Sigamani Vs Commercial Tax Officer (Madras High Court)
The Madras High Court disposed of a writ petition challenging an order dated 07.10.2024 by which the Commercial Tax Officer cancelled the petitioner’s GST registration. The petitioner explained that GST returns were not filed continuously for six months due to financial constraints and ill-health. It was further submitted that the petitioner was willing to file all pending returns and discharge the entire tax liability along with applicable interest and penalty, if any, and therefore sought revocation of the cancella...
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