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GOLDEN ENTERPRISES vs. THE ASSISTANT COMMISSIONER
(Madras High Court)

Hon'ble Judges:

KRISHNAN RAMASAMY

Pet. Counsel

Aparna Nandakumar

Res. Counsel

K. Vasanthamala

Petitioner / Applicant	GOLDEN ENTERPRISES
Respondent	THE ASSISTANT COMMISSIONER
Court	Madras High Court
State	Tamilnadu
Date	Feb 17, 2025
Order No.	W. P. No. 5289 of 2025 & W. M. P. No. 5865 of 2025
Citation	2025(2) TAXREPLY 12577
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ORDER
ORDER PER The challenge in this writ petition is to the order dated 27.01.2025 passed by the respondent, cancelling the GST registration of the petitioner, on the ground that the petitioner has not conducted any business in the declared place of business. 2. Mrs. K. Vasanthamala, learned Government Advocate (Taxes), takes notice on behalf of the respondent. 3. By consent of the parties, the main Writ Petition is taken up for disposal at the time of admission stage itself. 4. The learned counsel for the petitioner submitted that the petitioner is a registered taxpayer under the GST enactments and they have been paying tax and filing the GST returns regularly. While so, the respondent issued a show cause notice on 06.11.2024, proposing the cancellation of the registration for the reason that the petitioner has not conducted any business in the declared place of business and that apart the registration stood suspended with effect from 06.11.2024, for which the petitione....