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JONY ELECTRICITY INDIA ENGINEERING PRIVATE LIMITED vs. THE APPELLATE AUTHORITY THE JOINT COMMISSIONER OF GST & CENTRAL EXCISE & OTHERS
(Madras High Court)

Hon'ble Judges:

ANITA SUMANTH
Pet. Counsel
S.sundar
Res. Counsel
A.p.srinivas

Petitioner / Applicant

JONY ELECTRICITY INDIA ENGINEERING PRIVATE LIMITED
Respondent THE APPELLATE AUTHORITY THE JOINT COMMISSIONER OF GST & CENTRAL EXCISE & OTHERS
Court Madras High Court
State

Tamilnadu

Date Mar 7, 2023
Order No.

W.P.No.7000 of 2023

Citation

2023(3) TAXREPLY 7326
Original Order
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ORDER

ORDER Mr.A.P.Srinivas, learned Senior Standing Counsel accepts notice for the respondents and is armed with instructions to proceed with the matter even at this juncture. Hence, by consent of both sides, this Writ Petition is disposed finally even at the stage of admission. 2. The petitioner has challenged an order passed by the Joint Commissioner of GST & Central Excise/R1, the appellate authority under the provisions of the Tamil Nadu Goods and Services Act, 2017 (in short 'Act'). 3. The petitioner is a Private Limited Company engaged in Engineering services, and registered under the provisions of the Act. While this is so, due to an alleged misunderstanding between the company and the erstwhile Director, the change of name of authorised signatory was not effected in time and hence the returns of turnover under the Act could not be filed. 4. In light of the statutory provisions requiring filing of statutory returns within the periods stipulated and the ....

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