Cancellation of Registration for belated filing of GSTR-1 & GSTR-3B set aside by Madras HC in absence of GST Tribunal

A Single Bench of the Madras High Court has recently set aside the order canceling the GST Registration of the petitioner-Raj Kishore Engineering Construction Pvt Ltd in the absence of a Goods and Services Tax Appellate Tribunal. The matter was subsequently reversed to the First Appellate Authority. The case of the writ petitioner – assessee…

Source  Taxscan