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RAKESHKUMAR vs. THE ASSISTANT COMMISSIONER (CT) , CHENNAI
(Madras High Court)

Hon'ble Judges:

C.SARAVANAN

Pet. Counsel

Prakash Tc

Res. Counsel

E.ranganayaki

Petitioner / Applicant	RAKESHKUMAR
Respondent	THE ASSISTANT COMMISSIONER (CT) , CHENNAI
Court	Madras High Court
State	Tamilnadu
Date	Sep 20, 2023
Order No.	W.P.No. 27488 of 2023 And W.M.P.Nos. 26929 And 26930 of 2023
Citation	2023(9) TAXREPLY 8032
Original Order
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ORDER
ORDER Mrs.E.Ranganayaki, learned Special Government Pleader takes notice on behalf of the respondent. 2. The petitioner has challenged the impugned order dated 27.02.2023 passed under Rule 22 (3) read with 29 of the TNGST Act, 2017. By the impugned order, the respondent has cancelled the registration of the petitioner. The impugned order preceds a Show Cause Notice in GST REG-17 dated 09.02.2023. The notice states that the petitioner has failed to pay tax, interest and penalty to the Central and State Government for the period beyond three months from the date of which, such payment can be admitted. The petitioner has not filed the returns during the month of October, November and December 2022. After the notice was issued on 09.02.2023, the petitioner claims to have filed a return belatedly on 17.02.2023. 3. The case of the petitioner is that notice in GST REG-17 is unclear as to where the petitioner should appear for a personal hearing fixed on 17.02.2023. Hence, prays....