Writ remedy not available if assessee defaults in compliance with law and non-cooperation in proceeding

Last updated: 26 August 2023
Quick Summary
The Madras High Court has ruled that a writ remedy is not available to taxpayers who fail to comply with GST laws or cooperate with departmental proceedings. In this case, the petitioner failed to update their principal place of business on the GST portal, leading to the cancellation of their registration. The court found the petitioner's non-compliance and lack of cooperation made them ineligible for constitutional relief.

Court :
Madras High Court

Brief :
The Hon'ble Madras High Court in M/s Karmaxx Infotech v. Assistant Commissioner (ST) [W.P. No. 18311 of 2023 dated June 20, 2023] dismissed the writ filed by the assessee against the order of cancellation of GST registration and held writ remedy cannot be granted to assessee who defaulted in compliance with provisions of GST law and has not cooperated in departmental proceedings. 

Citation :
W.P. No. 18311 of 2023 dated June 20, 2023

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Bimal Jain
Published in GST
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