Madras HC Upholds GST Registration Cancellation Dismissal Due to Late Appeal

Jony Electricity India Engineering Private Limited Vs Appellate Authority (Madras High Court) Case Background and Initial Default The petitioner, Jony Electricity India Engineering Private Limited, is a Private Limited Company engaged in Engineering services and registered under the provisions of the Tamil Nadu Goods and Services Act, 2017 (‘Act’). The company allegedly failed to file its returns of turnover under the Act due to an alleged misunderstanding between the company and an erstwhile Director, which resulted in the change of name of the authorized signatory not being ef...