Court :
Madras High Court
Brief :
The Hon'ble Madras High Court in the matter of PitchaiahVenkateshprumal v. Superintendent of CGST & Central Excise [W.P(MD). No. 25743 of 2022 & W.M.P(MD) Nos. 19848 & 19850 of 2022 dated November 14, 2022]has held that cancellation of Goods and Service Tax ("GST") Registration due to non-filing of returns can be revoked if the assessee files the pending returns and pays the taxes, fines, interest along with fee due.
Citation :
[W.P(MD). No. 25743 of 2022 & W.M.P(MD) Nos. 19848 & 19850 of 2022 dated November 14, 2022]
Browse CAclubindia ads free.
Latest updates on WA.
Daily E-Newsletter and much more.
CCI PRO annual subscription :
Duration : 1 year
(Prices Inclusive of GST)
LIVE Course on GSTR-9 & GSTR-9C (Technical | Practical | Concept - Based)