Cancellation & Revocation of Central Excise Registration Infructuous and Meaningless in light of Introduction of GST Regime: CESTAT [Read Order]

By Devanand T R - On June 16, 2023 9:30 am - 2 mins read

Cancellation-Revocation. Central Excise, Registration-Infructuous-Meaningless GST-Regime-Introduction of GST Regime- gst-CESTAT-taxscan

The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Chennai bench has held that the Cancellation and Revocation of Central Excise Registration are Infructuous, Meaningless and Irrelevant in the light of the introduction of the GST Regime in the country. The assessee, M/s. Dalmia Cement (Bharat) Ltd. was engaged in the import of coal and…

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