Madras HC quashes GST order passed without reply due to cancelled registration

Tvl. Ramya Auto Spares Vs Assistant Commissioner (ST) (Madras High Court) The Madras High Court has set aside a penalty order against Tvl. Ramya Auto Spares, offering a fresh opportunity to contest the demand, citing the company’s claim of unawareness due to GST registration cancellation. The Assistant Commissioner (ST) had confirmed a proposal in a show cause notice (DRC 01) dated May 28, 2024, leading to an order on August 20, 2024, after the petitioner failed to reply or attend a personal hearing on August 13, 2024. Tvl. Ramya Auto Spares argued that its GST registration was cancelled...