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J. JAYAKRISHNAN vs. THE ADDITIONAL CHIEF SECRETARY/COMMISSIONER OF COMMERCIAL TAXES AND OTHERS
(Madras High Court)

Hon'ble Judges:

C.SARAVANAN
Pet. Counsel
K.m.malarmannan
Res. Counsel
Richardson Wilson

Petitioner / Applicant

J. JAYAKRISHNAN
Respondent THE ADDITIONAL CHIEF SECRETARY/COMMISSIONER OF COMMERCIAL TAXES AND OTHERS
Court Madras High Court
State

Tamilnadu

Date May 26, 2022
Order No.

W.P.No.13406 of 2022 And W.M.P.Nos.12625 and 12626 of 2022

Citation

2022(5) TAXREPLY 6122
Original Order
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ORDER

Mr.Richardson Wilson, learned Additional Government Pleader takes notice on behalf of the respondents. 2. The issue pertains to the cancellation of GST registration. The brief facts of the case are that the petitioner was issued with a Show Cause Notice dated 19.12.2018, to show cause as to why the registration granted to the petitioner should not be cancelled for non-filing of statutory returns under the provisions of the respective GST Acts. 3. It appears that the petitioner had also replied to the Show Cause Notice on 01.01.2019 stating that the petitioner could not file return in time due to health problem and financial crisis. Meanwhile, the registration was cancelled. The petitioner preferred an appeal before the Appellate Commissioner under Section 107(1) & (4) of the GST Act, which culminated in an order dated 31.08.2019. The appeal was dismissed stating that the appeal has been filed beyond the period of limitation. The first respondent has now passed the impugn....

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