Case Law Details
Tvl.Sri Sastha Canteen Vs Commissioner of GST & Central Excise (Madras High Court)
Madras High Court allowed/ directed petitioner to furnish pending returns as due to health issue GST returns were not filed continuously for period of 3 months which resulted into cancellation of registration.
Facts- This writ petition has been filed to quash the impugned order dated 13.04.2021 passed by the second respondent and direct the respondents to revoke the cancellation of GSTIN registration and restore the same.
It is the case of the petitioner that they have failed to file return for a continuous period of three months. Hence, the second respondent has cancelled the GST registration of the petitioner by order dated 13.04.2021 with effect from 18.03.2021. Aggrieved by which the petitioner is before this Court.
Conclusion- In view of the fact that this Court has been consistently following the directions issued in the case of Tvl.Suguna Cutpiece and the Revenue Department has also accepted the said view as evident from the fact that no appeal has been filed in any of the matters, this Court intends to follow the above order of this Court.
Please become a Premium member. If you are already a Premium member, login here to access the full content.
Author Bio
