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Non-compliance with GST provisions due to slowdown in business genuine so restoration of GST registration ordered
Case Law Details
- Case Name
- AGN Lorry Service Vs Commercial Tax Officer (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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AGN Lorry Service Vs Commercial Tax Officer (Madras High Court)
Madras High Court held that cancellation of GST registration for non-compliance with relevant provision of GST Act not justified since the reason of slowdown in business is genuine. Accordingly, restoration of GST registration ordered.
Facts- The Petitioner is a registered tax payer under the GST enactments and they have been filing the GST returns regularly upto financial year 2022-23, however, due to cancellation of certain major orders during 2023, the Petitioner could not file its returns from April 2023 onwar...
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