Case Law Details
P.Jeyaraman Vs Assistant Commissioner (CT) (Madras High Court)
The case of P.Jeyaraman vs. Assistant Commissioner (CT), heard by the Madras High Court, concerns the cancellation of the petitioner’s GST registration allegedly abused by third parties.
The petitioner, registered under GST enactments, claimed that third parties abused his GST registration during the COVID-19 pandemic. The petitioner filed nil returns, but his consultant discovered the abuse upon logging into the portal. Alleging unawareness of the show cause notice preceding the cancellation order, the petitioner complained to the Cyber Crime Cell and applied for revocation, pending disposal.
The petitioner’s counsel argued the petitioner’s intent to resume business and the necessity of registration restoration for refund claims. The Government Advocate noted contradictory statements in the petitioner’s complaint and submission, highlighting the need for disposal of the revocation application.
The Madras High Court directed the second respondent to dispose of the petitioner’s revocation application within two months, granting the petitioner a reasonable opportunity.
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