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PITCHAIAH VENKATESHPRUMAL vs. SUPERINTENDENT OF CGST & C. EXCISE
(Madras High Court)

Hon'ble Judges:

PITCHAIAH VENKATESHPRUMAL, J.
Pet. Counsel
S.karunakar
Res. Counsel
N.dilip Kumar
K.prabhu

Petitioner / Applicant

PITCHAIAH VENKATESHPRUMAL
Respondent SUPERINTENDENT OF CGST & C. EXCISE
Court Madras High Court
State

Tamilnadu

Date Nov 14, 2022
Order No.

W.P(MD).No.25743 of 2022 and W.M.P(MD)Nos.19848 and 19850 of 2022

Citation

2022(11) TAXREPLY 6903
Original Order
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ORDER

ORDER This Writ Petition has been filed challenging the order of cancellation of the Registration Certificate on the premise that the Petitioner has failed to file Goods and Services Tax monthly returns for a continuous period of six months. Consequently, the Registration Certificate was cancelled with effect from 23.10.2020 in view of Section 29 of the Central Goods and Services Tax Act, 2017. 2. It is submitted by the learned counsel for the Petitioner that the Petitioner was unaware of the cancellation of the Registration Certificate, as the Proprietor of the Petitioner's company was diagnosed with medical ailments related to heart and had to undergo treatment and was in bed rest. The business was carried on by the staff of the petitioner's concern and only a part-time Accountant was taking care of the statutory compliances including filing of GST returns. It was only on being informed by the other end tax payers that the petitioner became aware that his GSTN regi....

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