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B.C. MOHANKUMAR vs. SUPERINTENDENT OF CENTRAL GOODS & SERVICE TAX, KRISHNAGIRI-1 CIRCLE, KRISHNAGIRI
(Madras High Court)

Hon'ble Judges:

ANITA SUMANTH
Pet. Counsel
Adithya Reddy
Res. Counsel
Prakash
Rajendran Raghavan

Petitioner / Applicant

B.C. MOHANKUMAR

Respondent SUPERINTENDENT OF CENTRAL GOODS & SERVICE TAX, KRISHNAGIRI-1 CIRCLE, KRISHNAGIRI
Court Madras High Court
State

Tamilnadu

Date Jun 16, 2022
Order No.

W.P.No.13272 of 2022 And WMP.Nos.12569 & 12571 of 2022

Citation

2022(6) TAXREPLY 6020

Original Order
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ORDER

Heard Mr.Adithya Reddy, learned counsel for the petitioner and Mr.Prakash, learned counsel for Mr.Rajendran Raghavan, learned Senior Standing Counsel for the respondent. 2.Though the respondent has not filed a counter, the learned counsel for the respondent is in possession of necessary particulars and is ready to argue the matter and hence present orders are passed after hearing both the learned counsel. 3.The petitioner assails an order dated 13.05.2022 rejecting his application for registration under the provisions of the Central Goods and Service Tax Act, 2017 (in short 'CGST Act'). The main ground upon which the order is assailed is that it is cryptic and entirely non-speaking. 4.The petitioner had made an application seeking registration in accordance with Section 22 r/w Section 25 of the CGST Act and Rule 8 of the CGST Rules. The registration sought was in respect of a rice mandi, the receipt of the application is duly acknowledged and physical verificatio....

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