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KARMAXX INFOTECH vs. THE ASSISTANT COMMISSIONER
(Madras High Court)

Hon'ble Judges:

ANITA SUMANTH
Pet. Counsel
N.murali
Res. Counsel
E.ranganayaki

Petitioner / Applicant

KARMAXX INFOTECH
Respondent THE ASSISTANT COMMISSIONER
Court Madras High Court
State

Tamilnadu

Date Jun 20, 2023
Order No.

W.P.No. 18311 of 2023 And W.M.P.Nos. 17515 And 17516 of 2023

Citation

2023(6) TAXREPLY 7528
Original Order
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ORDER

ORDER The petitioner has challenged an order of cancellation of registration dated 07.06.2023 passed in terms of the provisions of the Tamil Nadu Goods and Service Tax Act, 2017 ('Act'). The main ground of challenge is that the impugned order is non-speaking, merely referring to Section 29(2)(e) of the Act. 2. In addition, learned counsel for the petitioner would also state that there is reference therein to the instructions of the Joint Commissioner (North) and thus, according to him, cancellation has been done only based on his instructions. 3. Reference is made to a judgment of the Hon'ble Supreme Court in the case of Kaur & Singh v Collector of Central Excise, New Delhi [1997 (94) ELT 289] and an order passed by the Delhi High Court in the case of Fayiz Nangaparambil vs Union of India [W.P.(c) No. 7477 of 2023 dated 26.05.2023], in support of the submission that show-cause notice being bereft of specific reasons, could not be addre....

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