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M.N. GHOSH & SONS vs. PRINCIPAL COMMISSIONER & OTHERS
(Jharkhand High Court)

Hon'ble Judges:

RAMACHANDRA RAO
DEEPAK ROSHAN
Pet. Counsel
M. S. Mittal
Res. Counsel
P. A. S. Pati

Petitioner / Applicant

M.N. GHOSH & SONS

Respondent PRINCIPAL COMMISSIONER & OTHERS
Court Jharkhand High Court
State

Jharkhand

Date Apr 25, 2025
Order No.

W. P. (T) No. 3408 of 2024

Citation

2025(4) TAXREPLY 13076
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ORDER

JUDGMENT PER DEEPAK ROSHAN, J. The instant writ application has been preferred by the petitioner praying for the following reliefs: “(i) Certiorari for quashing of appellate order dated 23.11.2023 (Ann-9/ Pg. 51) passed by Joint Commissioner (Appeals), CGST & CX (Respondent No. 3) whereby appeal filed by the petitioner has been dismissed on ground of it being time barred. (ii) Certiorari for quashing of order dated 8.7.2022 (Ann-3/Pg. 29) passed by Superintendent, CGST & CX, Chaibasa Rural Range, Division-I, Jamshedpur (Respondent No. 4) by which registration of the petitioner has been cancelled under Section 29(2)(C) of the Central Goods and Services Tax Act, 2017 (“CGST Act”), i.e., for failure to furnish returns for six months. (iii) Mandamus directing the respondents to revoke the cancellation of the petitioner's registration.” 2. The brief facts of the case as it appears from the pleadings are that the petitioner is a ....

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