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BLUE MOON COOL SYSTEMS vs. THE ASSISTANT COMMISSIONER & OTHERS
(Madras High Court)

Hon'ble Judges:

KRISHNAN RAMASAMY

Pet. Counsel

P. Suresh Babu

Res. Counsel

G. Nanmaran

Petitioner / Applicant	BLUE MOON COOL SYSTEMS
Respondent	THE ASSISTANT COMMISSIONER & OTHERS
Court	Madras High Court
State	Tamilnadu
Date	Aug 13, 2024
Order No.	W. P. No. 22271 of 2024 and W. M. P. No. 24262 of 2024
Citation	2024(8) TAXREPLY 12342
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ORDER
ORDER The present Writ Petition is filed for the issuance of a Writ of Certiorarified Mandamus, to call for the records of the respondent dated 28.06.2023 in Reference Number: ZA3306232524002 and quash the same and consequently direct the respondent to revoke the cancellation of the GST registration of the petitioner firm. 2. The learned counsel for the petitioner submits that the respondent issued a show cause notice dated 14.06.2023 for cancellation of Registration for failure to furnish returns for a continuous period of six months. The petitioner was not able to reply to the show cause notice since he is not aware of the same. Hence, the second respondent by order dated 28.06.2023 cancelled GST Registration for the reasons that the petitioner has not appeared for personal hearing and not filed returns for six months. He further submits that due to health issue, the petitioner was not able to file returns. Hence, the impugned order may be set aside and direct the responde....