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HC allowed restoration of cancelled registration due to non-filing of returns as accountant was suffering from serious illness
THE HON,BLE MADRAS HIGH COURT in the case of SRI GANESH CONSTRUCTIONS V/s ASSISTANT COMMISSIONER (ST), decided on 8-1-2024
👉 Issue:-
✔️ Can registration has been cancelled due to non-filing of returns as there were valid reason?
👉 TheHon’ble High Court Judgement:-
✔️ Where petitioner-assessee’s registration was cancelled without hearing petitioner and petitioner-assessee had handed over documents to his accountant, due to accountant’s ill-health, returns could not be filed in time, therefore, following Suguna Cutpiece Vs. Appellate Deputy Commissioner (ST) (GST) and others, writ petition was allowed; order of cancellation of registration was set aside.
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