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ARAVIND RAHUL CERAMICS vs. THE COMMISSIONER OF COMMERCIAL TAXES & OTHERS
(Madras High Court)

Hon'ble Judges:

SENTHILKUMAR RAMAMOORTHY

Pet. Counsel

V.kaushik Narayanan

Res. Counsel

K. Vasanthamala

Petitioner / Applicant	ARAVIND RAHUL CERAMICS
Respondent	THE COMMISSIONER OF COMMERCIAL TAXES & OTHERS
Court	Madras High Court
State	Tamilnadu
Date	Apr 24, 2024
Order No.	W. P. No. 10991 of 2024 And W. M. P. No. 12071 of 2024
Citation	2024(4) TAXREPLY 9501
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ORDER
ORDER The petitioner assails the order of cancellation of GST registration, dated 25.08.2023 passed by the third respondent and further prays that the delay in preferring the appeal against the said order be condoned. 2. The petitioner asserts that on account of the Covid-19 pandemic, the petitioner firm a faced financial crunch and, therefore, the personal assets of the partners of the petitioner firm were sold to settle the dues of the creditors and the bank loan availed of by the petitioner firm. Since the petitioner firm failed to file the GST returns from April 2023, show cause notice dated 21.7.2023 and the order of cancellation of the petitioner's GST registration were issued by the third respondent. The petitioner further states that an appeal was filed on 18.03.2024 as against the order of the third respondent and that the appeal was not entertained. 3. Learned counsel for the petitioner submits that the show cause notice was issued on 21.07.2023 and, therea....