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MANI ENTERPRISES vs. THE ADDITIONAL COMMISSIONER OF GST (APPEALS) & OTHERS
(Madras High Court)

Hon'ble Judges:

P. T. ASHA
Pet. Counsel
S.karunakar
Res. Counsel
N.dilipkumar
K.prabhu

Petitioner / Applicant

MANI ENTERPRISES

Respondent THE ADDITIONAL COMMISSIONER OF GST (APPEALS) & OTHERS
Court Madras High Court
State

Tamilnadu

Date Mar 27, 2023
Order No.

W.P.(MD) No.5944 of 2023 and W.M.P.(MD) Nos.5523 and 5524 of 2023

Citation

2023(3) TAXREPLY 7745
Original Order
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ORDER

ORDER The above writ petition is filed to quash the order of the second respondent dated 23.05.2022 in and by which, the petitioner's GST Registration was cancelled and the order of the first respondent dated 27.01.2023 and for a direction to the respondents to revoke the cancellation of the petitioner's GSTN Registration. 2. The case of the petitioner Company is that they have been engaged in the business of manufacturing Siddha medicines. They have enrolled under the Central Goods and Service Tax Act, 2017 in GSTIN: 33ABLFM8326M1ZS. The petitioner Company have been regular in uploading the monthly returns in GSTR-3B within the due dates and have also paid the GST on time. They have also filed GSTR-1 returns within the due time. The returns were filed through GST portal online. The petitioner concern, not being proficient in accounts and GST matters, were solely depending upon their part time Accountant to upload these details/forms. While so, the petitioner Company....

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