GST authorities cannot embark upon the process of assessment, in the guise of considering the application for revocation of cancellation of registration

Last updated: 18 May 2021

Court :
Madras High Court

Brief :
The Hon'ble Madras High Court in Ramakrishnan Mahalingam vs. State Tax Officer & Anr. [W.P. No. 15081 of 2020 and WMP. Nos. 18799, 18801 & 18797 of 2020, dated April 30, 2021] directed the Revenue Authority to pass an order reviving the GST registration of the assessee. Held that, in the guise of considering the application for revocation of cancellation of registration, the Authority cannot embark upon the process of assessment. Further, granted liberty to take up the matters of assessment afterwards in terms of applicable provisions.

Citation :
W.P. No. 15081 of 2020 and WMP. Nos. 18799, 18801 & 18797 of 2020, dated April 30, 2021

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Bimal Jain

Published in GST
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GST authorities cannot embark upon the process of assessment, in the guise of considering the application for revocation of cancellation of registration

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