Tvl.Vectra Computer Solutions Vs Commissioner, Commercial Taxes
Date: March 25, 2021
Court: High Court
Bench: Madras
Type: Writ Petition
Judge(s)/Member(s): G.R.SWAMINATHAN
Subject Matter
Personal hearing is a must before cancellation of GST Registration
Summary
The petitioner has registered themselves on the file of the second respondent. The petitioner was filing returns under the Tamil Nadu Value Added Tax Act, 2006 and subsequently, under the GST regime also. The petitioner’s registration was cance…
Heard the learned counsel on either side. 2. The petitioner has registered themselves on the file of the second respondent. The petitioner was filing returns under the Tamil Nadu Value Added Tax Act, 2006 and subsequently, under the GST regime also. The petitioner’s registration was cancelled on 06.09.2018 on the ground of non-filing of returns. The said defect was subsequently rectified by…