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D. ILANGOVAN vs. THE ASSISTANT COMMISSIONER AND THE JOINT COMMISSIONER, CHENNAI
(Madras High Court)

Hon'ble Judges:

KRISHNAN RAMASAMY
Pet. Counsel
S. Bharanidharan
Res. Counsel
V. Prashanth Kiran

Petitioner / Applicant

D. ILANGOVAN

Respondent THE ASSISTANT COMMISSIONER AND THE JOINT COMMISSIONER, CHENNAI
Court Madras High Court
State

Tamilnadu

Date Apr 17, 2025
Order No.

W. P. No. 13724 of 2025 and W. M. P. No. 15414 of 2025

Citation

2025(4) TAXREPLY 13494
Original Order
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ORDER

ORDER Heard Mr. S. Bharanidharan, learned counsel appearing for the petitioner and Mr. V. Prashanth Kiran learned Government Advocate (T)who takes notice on behalf of the respondents. With consent, the main Writ Petition is taken up for final disposal at the stage of admission itself. 2. The challenge in this Writ Petition is to the order passed by the first respondent dated 17.7.2024 and to quash the same and consequently, to direct the first Respondent to restore the GST certificate of the petitioner. 3. The learned counsel for the petitioner would submit that the petitioner was not well from March, 2025 to May, 2025, and due to his ill- health during the said point of time, he was not in a position to meet his Auditor so as to instruct him to file returns on his behalf on time, however, under these circumstances, the GST Registration of the petitioner was cancelled by the first respondent vide the impugned order dated 17.7.2024. However, the learned counsel submits th....

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