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

Last updated: 26 August 2023

Save Share

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

Daily Limit Reached

You have reached your daily limit of 2 Free Judgements

Subscribe to CCI PRO for unlimited access

Why Upgrade to CCI PRO?

No Ads
WhatsApp Community
Daily E-Newsletter
Unlimited Judgements Access
Profile Visitors
Link Social Profiles
Featured Job Posts
Pro Badge
Expert GST Guidance
Unlimited Forum Replies
Download Content in PDF

1 Year PLAN

1999

(Excl. of GST ₹359)

2 Years PLAN

3499

(Excl. of GST ₹629)

BEST VALUE

3 Years PLAN

4999

(Excl. of GST ₹899)

View all CCI PRO benefits

Already a PRO member? Login here for an ad-free experience. 07941056694

243 Views Comment Share GST Report

Judgement posted by

Bimal Jain

Service

FCA, FCS LLB with21 Yrs of Experience inTaxation Indirect and Direct: Education Qualification: B.Com (Hons) Chartered Accountants Company Secretary LLB Qualified SAP FI/CO Consultants Professional Membership: Chairmanof Indirect Tax Committee of PHD Chamber of Commerce Member of Indirec ... Read more

View Judgements

Comments