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MDR ENTERPRISES vs. THE DEPUTY COMMISSIONER (ST) , THE ASSISTANT COMMISSIONER, THIRUMAZHISAI.
(Madras High Court)

Hon'ble Judges:

SENTHILKUMAR RAMAMOORTHY
Pet. Counsel
P. Suresh Babu
Res. Counsel
T.n.c. Kaushik

Petitioner / Applicant

MDR ENTERPRISES
Respondent THE DEPUTY COMMISSIONER (ST) , THE ASSISTANT COMMISSIONER, THIRUMAZHISAI.
Court Madras High Court
State

Tamilnadu

Date Jul 23, 2024
Order No.

W. P. No. 17664 of 2024 And W. M. P. No. 19445 of 2024

Citation

2024(7) TAXREPLY 10322
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ORDER

ORDER The petitioner assails an appellate order rejecting the appeal against cancellation of the petitioner's GST registration and also such order of cancellation. By asserting that the proprietor could not file returns in time on account of ill-health, the present writ petition was filed. A show cause notice dated 30.03.2023 was received asking the petitioner to show cause as to why his GST registration should not be cancelled. The cancellation order was issued thereafter on 03.05.2023. The petitioner states that an appeal was filed against such cancellation order but that such appeal was rejected as being time barred. 2. Learned counsel for the petitioner submits that on account of the rejection of the appeal, the petitioner has no remedy except to approach this Court. The petitioner 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 ....

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