Case Law Details
Mahesh Kumar Sharma Vijay Sharma Vs Assistant Commissioner (Circle) (Madras High Court)
The Madras High Court recently addressed a significant issue regarding the cancellation of GST registration due to non-filing of returns. In the case of Mahesh Kumar Sharma Vijay Sharma Vs Assistant Commissioner (Circle), the court set forth specific conditions for the restoration of the petitioner’s GST registration, which was cancelled on 08.09.2021.
Background of the Case
The petitioner, Mahesh Kumar Sharma Vijay Sharma, faced cancellation of his GST registration after failing to file returns for a continuous period exceeding six months. A show cause notice was issued on 20.10.2020, and the cancellation order followed nearly a year later. The petitioner sought relief from the Madras High Court, referencing a similar case (W.P.Nos.33227 of 2023) where the court had granted restoration under certain conditions.
Court’s Observations and Judgment
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