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ISHAGNI ENTERPRISES INDIA PVT. LTD. vs. THE ASSISTANT COMMISSIONER (ST)
(Madras High Court)

Hon'ble Judges:

C.SARAVANAN
Pet. Counsel
C.a.venkatasivakumar
Res. Counsel
V.prashanth Kiran

Petitioner / Applicant

ISHAGNI ENTERPRISES INDIA PVT. LTD.

Respondent THE ASSISTANT COMMISSIONER (ST)
Court Madras High Court
State

Tamilnadu

Date Nov 10, 2023
Order No.

W.P.No. 21825 of 2023 And W.M.P.Nos. 21152 And 21153 of 2023

Citation

2023(11) TAXREPLY 8352
Original Order
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ORDER

ORDER The petitioner has challenged the impugned order dated 25.04.2023 of the respondent. 2. By the impugned order dated 25.04.2023, the respondent has confirmed the demand proposed in the Show Cause Notice that preceded the aforesaid order. 3. The petitioner is a private limited company before this Court challenging the impugned Assessment order dated 25.04.2023 for the Assessment year 2021-2022. The impugned Assessment order is preceded by a Show Cause Notice dated 19.07.2022 issued for cancelling the GST registration of the petitioner for “non compliance of specified provisions of GST Act and the Rules made therein” and a subsequent order dated 08.06.2023, has been passed cancelling the GST registration of the petitioner. 4. The specific case of the petitioner is that the petitioner was defending itself in the proceedings initiated to cancel the GST registration vide Show Cause Notice dated 19.07.2022 in Form GST REG-17/31 under Rule 22(1) read with s....

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