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Case Law Details

Case Name : Tvl. Thendral Recreation Club Vs Commissioner of Commercial Taxes (Madras High Court)
Appeal Number : W.P. (MD). No. 23075 of 2023
Date of Judgement/Order : 21/09/2023
Related Assessment Year :
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Tvl. Thendral Recreation Club Vs Commissioner of Commercial Taxes (Madras High Court)

The Madras High Court recently rendered a significant judgment regarding the cancellation of a GST registration in the case of Tvl. Thendral Recreation Club Vs Commissioner of Commercial Taxes. The court found that the cancellation order was not informed to the taxpayer appropriately.

Detailed Analysis:

  1. Background of the Case: The petitioner, Tvl. Thendral Recreation Club, sought to quash the order of cancellation of their GSTN registration, which was dated 21.03.2023. The club claimed that they were unaware of the cancellation, and only later did they discover it through other taxpayers.
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