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R.A. ENTERPRISES vs. THE DEPUTY COMMISSIONER & OTHER
(Madras High Court)

Hon'ble Judges:

P.T.ASHA
Pet. Counsel
V.vishnu
Res. Counsel
M.prakash

Petitioner / Applicant

R.A. ENTERPRISES
Respondent THE DEPUTY COMMISSIONER & OTHER
Court Madras High Court
State

Tamilnadu

Date Mar 21, 2023
Order No.

WP(MD)No.6157/2023

Citation

2023(3) TAXREPLY 7166
Original Order
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ORDER

ORDER The writ petition is filed for a certiorarified mandamus to quash the order of the second respondent dated 07.03.2022 and direct the respondents to revoke the cancellation of the petitioner's Registration Number under the Tamil Nadu Goods and Services Tax Act, 2017. 2. The case of the petitioner is that he is a sub contractor, taking orders like sandblasting and painting from the main contractors. He is a regular tax payer under Tamil Nadu Goods and Services Tax Act, 2017 (herein after referred as 'the Act') and he is assigned with GSTIN: 33AFTPV7837E1ZT. A show cause notice dated 03.02.2022 was issued by the second respondent, calling upon the petitioner to submit his explanation, for cancellation of the GST Registration, since the petitioner had not filed GSTR-3B for a continuous period of six months under Section 29(2)(c) of the Act. Since the main contractor had not released the payment for the work done, the petitioner has suffered from shortage of fun....

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