Assessee should not be left without remedy due to non-constitution of GST Tribunal
Last updated: 25 February 2023
Court :
Telangana High Court
Brief :
The Hon'ble Telangana High Court in M/s. Southern Enterprises v. Appellate Joint Commissioner ST [W.P. No. 2471 of 2023 dated January 31, 2023] has set aside the order cancelling GST Registration of the assessee due to non-filing of GST Returns for the continuous period of 6 months, on the ground that the GST Tribunal has not been constituted and the assessee should not be left without remedy. Remanded the matter back to the Revenue Department to decide the matter afresh in accordance with the law and to provide reasonable opportunity of hearing to the assessee. Further, permitted the assessee to submit the GST Returns as per the statute.
Citation :
W.P. No. 2471 of 2023 dated January 31, 2023
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Bimal Jain
Published in GST
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