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KAMALA CATERING vs. THE ASSISTANT COMMISSIONER (CIRCLE) , SALIGRAMAM, CHENNAI
(Madras High Court)

Hon'ble Judges:

SENTHILKUMAR RAMAMOORTHY

Pet. Counsel

P.v.sudakar

Res. Counsel

K.vasanthamala

Petitioner / Applicant	KAMALA CATERING
Respondent	THE ASSISTANT COMMISSIONER (CIRCLE) , SALIGRAMAM, CHENNAI
Court	Madras High Court
State	Tamilnadu
Date	Jul 16, 2024
Order No.	W. P. No. 17316 of 2024 And W. M. P. Nos. 19097 & 19098 of 2024
Citation	2024(7) TAXREPLY 10251
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ORDER
ORDER The petitioner challenges an order of cancellation of GST registration dated 04.03.2022 and seeks revocation thereof. By asserting that the petitioner could not file returns in time on account of ill-health and COVID 19 pandemic, the present writ petition was filed. 2. Learned counsel for the petitioner submits that the petitioner had no business on account of resurgence of the COVID 19 pandemic and had not filed returns. She would file the necessary GST returns in the event of the GST registration being restored. In support of restoration of registration, learned counsel relies upon the judgment of this Court in Suguna Cutpiece v. The Appellate Deputy Commissioner (ST)(GST) and others, W.P.Nos.25048 of 2021 batch (Suguna Cutpiece). 3. Mrs.K.Vasanthamala, learned Government Advocate, accepts notice for the respondent and submits that directions along the lines of Suguna Cutpiece may be issued. 4. Accordingly, this writ petition is disposed of wit....