Case Law Details
Case Name : Tvl. Vectra Computer Solutions Vs Commissioner of Commercial Taxes (Madras High Court)
Related Assessment Year :
Courts :
All High Courts Madras High Court
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Tvl. Vectra Computer Solutions Vs Commissioner of Commercial Taxes (Madras High Court)
High Court held that Personal hearing must be afforded to taxpayer before cancellation of GST Registration. As in this case no such Opportunity was afforded to Taxpayer so High Court has Quashed the Cancellation order.
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT
Heard the learned counsel on either side.
2. The petitioner has registered themselves on the file of the second respondent. The petitioner was filing returns under the Tamil Nadu Value Added Tax Act, 2006 and subsequently, under the GST reg...
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In my case, personal hearing was asked within 2 days of SCN during this pandemic, against which reply was filed promptly same day, however ignoring the reply, cancellation order was passed subsequently on account of absence of physical hearing and that too effective retrospectively since 1.07.2017. Raised grievance, mailed to GST Council but in vain. Plz Comment