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Justice P.N. Prakash refused to quash the case just because Balasingham was no more, just one accused was available for trial and most records were not available with the court due to the passage of time and the transfer of the case from one court to another.
by Sekar Reporter · Published October 24, 2020
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The Madras High Court recently directed a taxpayer to file a revocation application to reinstate their GST registration, which was cancelled due to alleged suspicious transactions in their bank and portal. Here’s a breakdown of the case¹: – *Background*: The taxpayer’s GST registration was cancelled, prompting them to approach the Madras High Court. – *Court’s Directive*: The court directed the taxpayer to file a revocation application along with supporting documentation. – *Procedure*: The department will issue a notice for a personal hearing within three days of receiving the application. A reasoned order will be passed within two weeks after the hearing, ensuring the taxpayer is given an opportunity to present their case. – *Precedent*: This decision aligns with previous judgments where the Madras High Court has allowed taxpayers to apply for revocation of cancellation of registration under certain circumstances, such as when the taxpayer has a reasonable explanation for the delay in filing the application.² *Key Takeaways* – *Revocation Application*: Taxpayers can apply for revocation of cancellation of registration under Section 30 of the GST Act. – *Supporting Documentation*: The taxpayer must provide supporting documentation to substantiate their claim. – *Opportunity for Hearing*: The department must provide an opportunity for a personal hearing before passing a reasoned order. – *Timeframe*: The department is required to pass a reasoned order within two weeks after the hearing. It’s essential for taxpayers to understand the procedures and timelines for revocation of cancellation of registration to ensure compliance with GST regulations.
by Sekar Reporter · Published May 12, 2025
