The bench stated that denying GST registration harms entrepreneurs' livelihoods, protected under Article 21 of the Constitution
In the recent case,the High Court of Madras called the cancellation of GST registration ‘capital punishment’ for traders. The court ordered the Goods and Services Tax ( GST ) department to simplify rules and send notices via SMS and in regional languages to better support small-scale entrepreneurs. M.G.Exim,the petitioner-assessee contractor, did contract works for the…
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