Cancelled registration of GST can be restored by levying penalty

J. Jayakrishnan Vs Additional Chief Secretary Commissioner of Commercial Taxes (Madras High Court)

The issue pertains to the cancellation of GST registration. The brief facts of the case are that the petitioner was issued with a Show Cause Notice dated 19.12.2018, to show cause as to why the registration granted to the petitioner should not be cancelled for non-filing of statutory returns under the provisions of the respective GST Acts.

It appears that the petitioner had also replied to th

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