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GST Registration Restored Despite Suppression of Facts as HC Ordered Payment of Tax Arrears
Case Law Details
- Case Name
- Sivanandan Vs Assistant Commissioner (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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Sivanandan Vs Assistant Commissioner (Madras High Court)
The Madras High Court disposed of a batch of writ petitions challenging multiple assessment orders issued in Form GST ASMT-13 for the tax periods from June 2023 to November 2023 (except July 2023 and October 2023), along with an order dated 03.02.2024 in Form GST REG-13 cancelling the petitioner’s GST registration with effect from the same date. The petitioner had previously obtained an interim order from the Court directing that recovery proceedings should not be initiated while permitting the tax authorities to consider issuing notic...
