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P. NANDHAKUMAR vs. THE SUPERINTENDENT OF GST, SALEM.
(Madras High Court)

Hon'ble Judges:

SENTHILKUMAR RAMAMOORTHY

Pet. Counsel

N. Chandirasekar

Res. Counsel

T. Ramesh Kutty

Petitioner / Applicant	P. NANDHAKUMAR
Respondent	THE SUPERINTENDENT OF GST, SALEM.
Court	Madras High Court
State	Tamilnadu
Date	Jun 25, 2024
Order No.	W. P. No. 15750 of 2024 And W. M. P. Nos. 17160 & 17161 of 2024
Citation	2024(6) TAXREPLY 10027
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ORDER
ORDER The petitioner challenges an order of cancellation of GST registration dated 19.04.2023 and seeks revocation thereof. By asserting that the petitioner could not file returns in time on account of ill-health, the present writ petition was filed. 2. Learned counsel for the petitioner referred to and relied upon the judgment of this Court in Suguna Cutpiece v. The Appellate Deputy Commissioner (ST)(GST) and others, W.P.Nos.25048 of 2021 batch (Suguna Cutpiece), and contends that the petitioner is entitled to an order along similar lines. 3. Mr. T. Ramesh Kutty, learned senior standing counsel, accepts notice for the respondent and submits that directions along the lines of Suguna Cutpiece may be issued. 4. Accordingly, this writ petition is disposed of with the following directions:- i. The petitioner is directed to file returns for the period prior to the cancellation of registration, if not filed, together with tax dues along with interes....