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P. SAKTHI vs. ASSISTANT COMMISSIONER (CIRCLE) , CHENNAI
(Madras High Court)

Hon'ble Judges:

R.SURESH KUMAR
Pet. Counsel
N.murali
Res. Counsel
C.harhsa Raj

Petitioner / Applicant

P. SAKTHI

Respondent ASSISTANT COMMISSIONER (CIRCLE) , CHENNAI
Court Madras High Court
State

Tamilnadu

Date Mar 30, 2022
Order No.

Writ Petition No.7565 of 2022 And W.M.P.Nos.7566 & 7568 of 2022

Citation

2022(3) TAXREPLY 5921
Original Order
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ORDER

The prayer sought for herein is for a Writ of Certiorarified Mandamus calling for the impugned proceedings of the respondent passed in Reference Number:ZA3310180291241 dated 12.10.2018 and quash the same, as the impugned proceedings is in violation of principles of natural justice, cryptic, arbitrary and further direct the respondent to follow the order passed by this Court in W.P.No.25048 of 2021 dated 31.01.2022 in the batch of Writ Petitions relating to restoration of cancellation of registration under the TNGST Act 2017. 2. The petitioner is a dealer under the GST Regime and for the alleged nonfiling of the return, the registration certificate of the petitioner under the GST Act was canceled through the impugned order dated 12.10.2018, challenging the same, the present Writ Petition has been filed. 3. As against the impugned order of cancellation of registration certificate, appeal can very well be filed before the appellate authority, however, without filing an appeal, ....

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