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2022 (7) TMI 1226 - MADRAS HIGH COURTCancellation of GST registration of petitioner - non-filing of statutory returns under the provisions of the respective GST Acts - HELD THAT:- The issue has been decided in the case of [2022 (2) TMI 933 - MADRAS HIGH COURT] where it was held that The petitioners are directed to file their returns for the period prior to the cancellation of registration, if such returns have not been already filed, together with tax defaulted which has not been paid prior to cancellation along with interest for such belated payment of tax and fine and fee fixed for belated filing of returns for the defaulted period under the provisions of the Act, within a period of forty five (45) days from the date of receipt of a copy of this order, if it has not been already paid. The writ petition is disposed off.
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