Bhagawan Dass Arora & Co. (P.) Ltd. V/S Assistant Commissioner (ST) (HIGH COURT OF MADRAS)

Case Study Name: Bhagawan Dass Arora & Co. (P.) Ltd. V/S Assistant Commissioner (ST) {HIGH COURT OF MADRAS} :Date of Order : 11-06-2024 Case Overview: Bhagawan Dass Arora & Co. (P.) Ltd. challenged an order demanding GST based on a comparison of their reported taxable supplies and Form 26AS, after their GST registration was cancelled. They claimed they were unaware of the proceedings due to the cancellation.Key Points of the Judgment: Background: The petitioner’s GST registration was cancelled from 1st July 2020,...

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