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TVL STANDARD AGRICULTURAL WORKS vs. THE ASSISTANT COMMISSIONER (ST)
(Madras High Court)

Hon'ble Judges:

ANITA SUMANTH
Pet. Counsel
D.vijayakumar
Res. Counsel
Dhanamadhiri

Petitioner / Applicant

TVL STANDARD AGRICULTURAL WORKS
Respondent THE ASSISTANT COMMISSIONER (ST)
Court Madras High Court
State

Tamilnadu

Date Jul 17, 2020
Order No.

W.P. No.2746 of 2020 And WMP. Nos.3193 & 3195 of 2020

Citation

2020(7) TAXREPLY 2721
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ORDER

This writ petition seeks a certiorari challenging an order of cancellation of registration under the provisions of the Central Good and Service Tax Act, 2017 dated 20.09.2019. 2. Learned counsel for the petitioner brings to my notice an order passed by the Central Board of Indirect Taxes, Customs in order No.1 of 2020 Central Board of Indirect Taxes and Customs in S.O. 2064 (E). dated 25.06.2020 to the following effect: Government of India Ministry of Finance (Department of Revenue) Central Board of Indirect Taxes and Customs Order No. 01/2020- Central Tax New Delhi, 25th June, 2020 S.O. .....(E). ––WHEREAS, sub-section (2) of section 29 of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as the said Act) provides for cancellation of registration by proper officer in situations described in clauses (a) to (e) as under: - (a) a registered person has contravened such provisions of the Act or the rules made thereunder....

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10 May

☑ Monthly | GSTR-7

GSTR-7 for the m/o Apr 2025 (For TDS Deductors u/s 51 - Section 39(3)).

☑ Monthly | GSTR-8

GSTR-8 for the m/o Apr 2025 [For TCS collection by E-Commerce Operators - Section 52(4)].

11 May

☑ Monthly | GSTR-1

GSTR-1 for the m/o Apr 2025 (Monthly Taxpayers) - N.No. 83/2020.

13 May

☑ Monthly | GSTR-5

GSTR-5 for the m/o Apr 2025 [Return by Non Resident Taxpayers - Rule 63 - Section 39(5)]

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GSTR-6 for the m/o Apr 2025 [For Input Service Distributors - Rule 65 & Section 39(4)].

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IFF for the m/o Apr 2025 (QRMP Taxpayers, Optional) - Rule 59(2).

20 May

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25 May

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