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RAMANUJAN VENKATESAN vs. THE JOINT COMMISSIONER & OTHERS
(Madras High Court)

Hon'ble Judges:

M.SUNDAR
Pet. Counsel
B.manoharan
Res. Counsel
B.ramanakumar

Petitioner / Applicant

RAMANUJAN VENKATESAN

Respondent THE JOINT COMMISSIONER & OTHERS
Court Madras High Court
State

Tamilnadu

Date Jan 2, 2023
Order No.

W.P.No.34774 of 2022 And W.M.P.No.34194 of 2022

Citation

2023(1) TAXREPLY 6835
Original Order
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ORDER

ORDER Captioned writ petition and captioned writ miscellaneous petition (WMP) will now stand disposed of by this order. 2. An order dated 10.11.2022 made by the first respondent in an appeal under Section 107 of the 'Central Goods and Services Tax Act, 2017' ('C-G&ST Act' for the sake of convenience and clarity) bearing Ref. No.347/2022 (GSTA-II)(JC) has been called in question. 3. It is not necessary to be detained by facts as the appellate authority has dismissed the appeal on the ground of limitation, however on facts it will suffice to say that the writ petitioner's Goods and Service Tax registration was cancelled owning to non-filing of monthly returns. Writ petitioner did not seek rectification but filed an appeal in Appeal No.347/2022 and the same has culminated in the impugned order. 4. A careful perusal of the impugned order brings to light that the date of communication to the writ petitioner qua the cancellation order is 08.03.2022.....

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