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CAPSTONE INDUSTRIES vs. THE ASSISTANT COMMISSIONER (ST) (FAC) , COIMBATORE
(Madras High Court)

Hon'ble Judges:

SENTHILKUMAR RAMAMOORTHY

Pet. Counsel

G. Natarajan

Res. Counsel

C. Harsha Raj

Petitioner / Applicant	CAPSTONE INDUSTRIES
Respondent	THE ASSISTANT COMMISSIONER (ST) (FAC) , COIMBATORE
Court	Madras High Court
State	Tamilnadu
Date	Jul 8, 2024
Order No.	W. P. No. 16469 of 2024 And W. M. P. Nos. 18026 & 18027 of 2024
Citation	2024(7) TAXREPLY 10174
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ORDER
ORDER By this writ petition, an order dated 19.03.2024 imposing penalty on the petitioner is challenged. The petitioner originally carried on business from Door No.3, Om Sakthi Nagar, Bharathi Street. Since the petitioner had shifted to a new address on the date of inspection on 26.07.2022, the petitioner asserts that the GST registration was cancelled by order dated 01.09.2022. After the application for revocation thereof was rejected, the petitioner filed an appeal and also applied under the amnesty scheme for revocation. Pursuant thereto, by order dated 25.08.2023, the cancellation of GST registration was revoked. These proceedings were initiated thereafter in respect of the mismatch between the petitioner's GSTR 3B returns and the auto populated GSTR 2A as also between the petitioner's GSTR 1 and GSTR 3B returns. 2. Learned counsel for the petitioner referred to the above mentioned sequence of dates and events and thereafter referred to the petitioner's reply....