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M. MALLIKA MAHAL(MANTHIRAM, S/O. SUNMUGAVEL) vs. THE COMMISSIONER OF CENTRAL GST AND CENTRAL EXCISE AND OTHERS
(Madras High Court)

Hon'ble Judges:

ANITA SUMANTH
Pet. Counsel
J.vijayaraja
P.rajkumar
Akila S
Res. Counsel
V.prasanth Kiran
C.harsha Raj
K.vasanthamala

Petitioner / Applicant

M. MALLIKA MAHAL(MANTHIRAM, S/O. SUNMUGAVEL)
Respondent THE COMMISSIONER OF CENTRAL GST AND CENTRAL EXCISE AND OTHERS
Court Madras High Court
State

Tamilnadu

Date Aug 17, 2022
Order No.

WP.Nos.10663, 11818, 11734, 11860, 14369, 14931, 15247, 15382, 16529, 17603, 17617, 17850, 18306, 18698, 19307, 19984 & 20604 of 2022 Dated.- August 17, 2022

Citation

2022(8) TAXREPLY 6374
Original Order
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ORDER

ORDER All writ petitioners have challenged orders passed on various dates cancelling their registrations under the provisions of the Tamil Nadu Goods and Services Tax Act, 2017 (in short 'Act'). 2. The petitioners have missed the bus in regard to several opportunities that were extended to them post-cancellation of the registrations by way of Amnesty Schemes wherein dealers were granted extension of time to take necessary steps to restore the cancelled registrations. 3. The Act contains two in built modes to enable revocation of cancellation or restoration thereof. The first is the remedy under Section 30 which benefit has to be availed within thirty days from date of cancellation of order. None of these petitioners in this batch have filed application in terms of Section 30. 4. The second remedy relates to filing of an appeal before the Appellate Authority and has to be availed within a period of three months from the date of communication of the cancellatio....

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