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RAJESWARI PUGALENDHI vs. THE ASSISTANT COMMISSIONER (ST) , CHENNAI
(Madras High Court)

Hon'ble Judges:

KRISHNAN RAMASAMY

Pet. Counsel

Joseph Prabakar

Res. Counsel

V. Prashanth Kiran

Petitioner / Applicant	RAJESWARI PUGALENDHI
Respondent	THE ASSISTANT COMMISSIONER (ST) , CHENNAI
Court	Madras High Court
State	Tamilnadu
Date	Aug 13, 2024
Order No.	W. P. No. 22599 of 2024 And W. M. P. Nos. 24624 & 24625 of 2024
Citation	2024(8) TAXREPLY 10660
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ORDER
ORDER Mr.V.Prashanth Kiran, learned Government Advocate (Taxes) takes notice for the respondent. 2. By consent, the writ petition is taken up for final disposal at the admission stage itself. 3. Challenging the order dated 24.11.2022 of cancellation of GST registration and seeking a direction to the respondent to restore the registration of the petitioner, the present writ petition came to be filed before this court. 4. The learned counsel for the petitioner submitted that from the inception of the GST Act, the petitioner had been diligently filing monthly returns and paying the appropriate taxes. However, due to COVID-19 pandemic and the resultant nationwide lockdown, the petitioner had suffered a huge loss and was unable to file returns and pay taxes and for the month of June 2022, the petitioner had filed the returns in December 2022. In such circumstances, the respondent issued a show cause notice dated 18.10.2023 proposing to cancel the GST registration for non-....