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RAMAR ANDAVAR vs. THE ASSISTANT COMMISSIONER
(Madras High Court)

Hon'ble Judges:

MOHAMMED SHAFFIQ
Pet. Counsel
S.karunakar
Res. Counsel
M.prakash

Petitioner / Applicant

RAMAR ANDAVAR
Respondent THE ASSISTANT COMMISSIONER
Court Madras High Court
State

Tamilnadu

Date Nov 21, 2022
Order No.

W.P.(MD)No.26244 of 2022

Citation

2022(11) TAXREPLY 6607
Original Order
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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 31.12.2021 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 have not filed Goods and Service Tax monthly returns due to health issues. Hence, the GST Registration of the Petitioner was cancelled by the Respondent vide order dated 25.05.2022. As against the said order of cancellation, he was not able to file an application for revocation in time. 3. It is further submitted by the learned counsel for the Petitioner that in identical circumstances, this Court, in the case of Tvl.Suguna Cutpiece Vs The Appellate Deputy Commissioner (ST) (GST) and others (W.P.Nos.25048, 2587....

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