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PANDIDORAI SETHUPATHI RAJA vs. THE SUPERINTENDENT OF CENTRAL TAX
(Madras High Court)

Hon'ble Judges:

ANITA SUMANTH
Pet. Counsel
T.r.ramesh
Ramanathan
K.soundara Rajan
Res. Counsel
Pramod Kumar Chopda
Mohanamurali

Petitioner / Applicant

PANDIDORAI SETHUPATHI RAJA
Respondent THE SUPERINTENDENT OF CENTRAL TAX
Court Madras High Court
State

Tamilnadu

Date Nov 16, 2022
Order No.

W.P.Nos.14879, 26088, 18017, 25637, 25666, 25950, 26653, 27033, 27189, 27759, 28151, 30227, 27552, & 30081 of 2022

Citation

2022(11) TAXREPLY 6731
Original Order
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ORDER

COMMON ORDER This order, passed in a batch of 44 writ petitions is a sequel to several earlier orders passed in other batches of writ petitions wherein the cause of action is similar/identical to that in the present writ petitions. All petitioners challenge either orders passed by the Central/State Commercial Tax Authorities under the provisions of the Central Goods and Services Tax Act, 2017 or Tamil Nadu Goods and Services Tax Act, 2017 (CGST/TNGST) or orders of the appellate authorities rejecting appeals filed by them challenging orders cancelling registration on the ground that appeals have been filed belatedly. 2. Benches of this Court have earlier taken a view that, as a matter of leniency, similarly, though not equally placed petitioners, must be permitted to have the benefit of restoration of cancellation upon the imposition of certain conditions. However, the saga continues and as a matter of fact, writ petitions are being filed continuously even thereafter. 3. ....

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