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ANNAI TRADING CORPORATION vs. THE ASSISTANT COMMISSIONER & OTHER
(Madras High Court)

Hon'ble Judges:

KRISHNAN RAMASAMY
Pet. Counsel
S. Thankira
Res. Counsel
K. Vasanthamala

Petitioner / Applicant

ANNAI TRADING CORPORATION
Respondent THE ASSISTANT COMMISSIONER & OTHER
Court Madras High Court
State

Tamilnadu

Date Mar 18, 2025
Order No.

W. P. No. 9002 of 2025 & W. M. P. No. 10112 of 2025

Citation

2025(3) TAXREPLY 12926
Original Order
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ORDER

ORDER This writ petition has been filed challenging the impugned order dated 08.02.2024 passed by the respondent. 2. Ms. K. Vasanthamala, learned Government Advocate, takes notice on behalf of the respondent. By consent of the parties, the main writ petition is taken up for disposal at the admission stage itself. 3. The learned counsel for the petitioner would submit that the petitioner had entrusted an Auditor for handling the tax matters, viz., filing of returns, payment of GST, etc. However, due to the inaction on the part of the aforesaid Auditor, no GST returns were filed for a period of 6 months. Under these circumstances, the GST Registration of the petitioner was cancelled by the respondent vide impugned order dated 4. Further, he would submit that the petitioner is willing to file his GST returns and pay the entire tax liabilities along with applicable interest and penalty, if any. Hence, he requests this Court to revoke the order passed by the respondent fo....

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