Allowed
M/S.Argus Cosmetics Limited, v. the Commissioner
Madras HCWP/32084/2013
Case brief
AI extract
What is this about?
Challenging cancellation of VAT registration due to tax defaults, the petitioner had remitted arrears. The court noted the impugned order is now irrelevant. The court allowed the petition, recording that the petitioner is now governed by GST provisions and permitted recovery of outstanding penal interest.
What did the court decide?
The impugned order cancelling registration is quashed as having no relevance; the petitioner is governed by the GST Act; the respondent is permitted to recover penal interest.