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ACTIVE PEST CONTROL vs. THE DEPUTY COMMISSIONER & OTHERS
(Madras High Court)

Hon'ble Judges:

C.SARAVANAN
Pet. Counsel
D.gopinathan
Res. Counsel
C.harsharaj

Petitioner / Applicant

ACTIVE PEST CONTROL
Respondent THE DEPUTY COMMISSIONER & OTHERS
Court Madras High Court
State

Tamilnadu

Date Jul 24, 2023
Order No.

W.P.No. 21539 of 2023 And W.M.P.No. 20912 of 2023

Citation

2023(7) TAXREPLY 7805
Original Order
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ORDER

ORDER Mr.C.Harsharaj, learned Additional Government Pleader takes notice on behalf of the respondents. 2. The petitioner’s GST registration was canncelled in Form GST REG-19 on 04.02.2023 on account of failure on the part of the petitioner to remit the admitted tax liability. 3. The petitioner has approached this Court after limitation for filing an Appeal under Section 107 of the GST Act expired and for filing application for revocation of cancellation under Section 30 of the aforesaid Act. 4. This Court had earlier passed a detailed order in the case of Suguna Cutpiece Centre Vs. The Appellate Joint Commissioner of GST (ST) (GST) and another in W.P.No.25048 of 2021 batch etc., dated 31.01.2022 whereby registrations were directed to be restored back. The Government had itself recognised the difficulties of assessees and had given a amensty scheme vide Notification No.03/2023 - Central Tax dated 31.03.2023. By virtue of the aforesaid scheme,....

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