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JAIPUR TEXTILES vs. THE JOINT COMMISSIONER OF GST & OTHERS
(Madras High Court)

Hon'ble Judges:

C. SARAVANAN
Pet. Counsel
P.suresh Babu
Res. Counsel
Hema Muralikrishnan

Petitioner / Applicant

JAIPUR TEXTILES
Respondent THE JOINT COMMISSIONER OF GST & OTHERS
Court Madras High Court
State

Tamilnadu

Date Jul 20, 2023
Order No.

W. P. No. 21484 of 2023 and W. M. P. No. 20854 of 2023

Citation

2023(7) TAXREPLY 7694
Original Order
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ORDER

ORDER Mrs.Hema Muralikrishnan, learned Standing Counsel takes notice on behalf of the respondents. 2. The petitioner is an assessee under the GST. The GST registration of the petitioner was cancelled on 02.01.2023. 3. Aggreived by the same, the petitioner has filed a Statutory Appeal before the Appellate Commissioner in terms of Section 107 of the GST Act, 2017. Since the appeal was filed only on 11.05.2023, beyond the condoable period of 30 days under the aforesaid provisions, the Appellate Commissioner has rightly rejected the appeal. Hence, the petitioner is before this Court. 4. The learned Standing Counsel appearing for the respondents submits that the issue is now squarely covered against the petitioner in terms of the Hon’ble Supreme Court in the case of Assistant Commissioner (CT) LTU, Kakinada and others Vs. Glaxo Smith Kline Consumer Health Care Limited, 2020 SCC Online SC 440. He therefore submits that the present writ petition is liable to be dismis....

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