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PETER RAMASWAMY vs. THE ASSISTANT COMMISSIONER (CIRCLE) & OTHERS
(Madras High Court)

Hon'ble Judges:

SENTHILKUMAR RAMAMOORTHY

Pet. Counsel

I. Dinesh

Pass Associates

Res. Counsel

V. Prashanth Kiran

Petitioner / Applicant	PETER RAMASWAMY
Respondent	THE ASSISTANT COMMISSIONER (CIRCLE) & OTHERS
Court	Madras High Court
State	Tamilnadu
Date	Jun 25, 2024
Order No.	W. P. No. 15783 of 2024 and W. M. P. Nos. 17190 & 17192 of 2024
Citation	2024(6) TAXREPLY 10059
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ORDER
ORDER The petitioner challenges an order of cancellation of GST registration dated 28.06.2023 and seeks revocation thereof. 2. The petitioner asserts that he is a stunt choreographer and was a registered person under applicable GST laws. According to the petitioner, he had engaged the services of an accountant for purposes of complying with requirements under GST laws. Therefore, he was shocked and surprised when he discovered that his GST registration was cancelled by the order impugned herein. The present writ petition arises in the said facts and circumstances. 3. Learned counsel for the petitioner submits that the petitioner had filed GST returns up to December 2022. Thereafter, he did not have any business and could not file returns. He 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 in Suguna Cutpiece v. The Appellate Deputy Co....