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JEYALAKHSMI STORE vs. THE COMMISSIONER OF COMMERCIAL TAXES AND OTHERS
(Madras High Court)

Hon'ble Judges:

M.NIRMAL KUMAR
Pet. Counsel
B.rooban
Res. Counsel
P.subbaraj

Petitioner / Applicant

JEYALAKHSMI STORE
Respondent THE COMMISSIONER OF COMMERCIAL TAXES AND OTHERS
Court Madras High Court
State

Tamilnadu

Date Jul 27, 2022
Order No.

W.P(MD).No.16513 of 2022

Citation

2022(7) TAXREPLY 6128
Original Order
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ORDER

The petitioner, who is a Proprietor served with a notice for cancellation of Registration, dated 04.01.2021. The petitioner submits that due to the Covid-19 Pandemic and nation wide lock down, the petitioner's business was shut down. Further, the petitioner used to engage private accountant for the purpose of filing returns and he alone had the access to the GST portal for filing returns. Since there was no business, the petitioner had not contacted the accountant and inadvertently failed to file the monthly returns. When the petitioner came to know though show cause notice, dated 04.01.2021 issued by the second respondent in online to show cause as to why the petitioner's registration shall not be cancelled under Section 29 (2) (C) of the CGST Act for the reason returns not filed for a continuous period of six months. 2. He further submits that only during the Month of first week of May 2022, when the private accountant accessed the GSTN, the petitioner came to know tha....

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