The matter was remanded back to appellate authority and was instructed to review the appeal on merits within a maximum period of one month after providing a reasonable opportunity.
The Madras High Court has quashed the Goods and Services Tax Identification Number ( GSTIN ) registration cancellation order issued for non filing of GSTR 3B for 6 months which pointed out no tax dues pending. The petitioner, a registered person under GST laws, received a show cause notice dated 02.02.2023, threatening cancellation of their…
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