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PALANICHAMY ALAGURAJA vs. THE COMMERCIAL TAX OFFICER & OTHERS
(Madras High Court)

Hon'ble Judges:

VIVEK KUMAR SINGH
Pet. Counsel
N.sudalaimuthu
Res. Counsel
J.k.jayaselan

Petitioner / Applicant

PALANICHAMY ALAGURAJA
Respondent THE COMMERCIAL TAX OFFICER & OTHERS
Court Madras High Court
State

Tamilnadu

Date Mar 11, 2025
Order No.

W. P. ( MD ) No. 6317 of 2025

Citation

2025(3) TAXREPLY 12754
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ORDER

ORDER Heard Mr.N.Sudalaimuthu, learned counsel for the petitioner and Mr.J.K.Jayaselan, learned Government Advocate for the respondent. 2. The present Writ Petition is filed challenging the order of cancellation of the registration of the petitioner on the premise that the statutory returns has not been filed for a continuous period of six months, thereby invoking Section 29(2) of the CGST Act. 3. It is submitted by the learned counsel for the petitioner that the returns have been filed and the appropriate taxes have also been paid and the petitioner is ready to pay any further taxes that may be due, along with late fee and interest, as required under GST Act. 4. At the outset, it is submitted by both the learned counsel for the petitioner as well as the learned Senior Standing Counsel for the respondent that the issue stands covered by a series of judgments, commencing with the decision in Tvl.Suguna Cutpiece Center vs. The Appellate Deputy Commissioner (ST) (GST) a....

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