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S. ANAND SATHYA vs. THE SUPERINTENDENT OF CGST AND CENTRAL EXCISE & OTHERS
(Madras High Court)

Hon'ble Judges:

C. SARAVANAN
Pet. Counsel
I. Romeo Roy Alfred
Res. Counsel
N. Dilip Kumar

Petitioner / Applicant

S. ANAND SATHYA
Respondent THE SUPERINTENDENT OF CGST AND CENTRAL EXCISE & OTHERS
Court Madras High Court
State

Tamilnadu

Date Jun 5, 2024
Order No.

W. P. (MD) No. 11646 of 2024 And W. M. P. (MD) Nos. 10386 & 10387 of 2024

Citation

2024(6) TAXREPLY 10039
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ORDER

ORDER The petitioner is the legal heir of the deceased assessee namely, Late. A. Sathianesan. It appears that the petitioner’s father, who was the registered dealer under the provisions of the respective GST enactment, died on 08.02.2023. After his father’s death, the petitioner appears to have applied for cancellation of the GST registration on 08.05.2023, which was also acceded and the registration was cancelled in Form GST REG 19 on 25.05.2023 with effect from 01.05.2023. 2. It is the case of the petitioner that the petitioner was unaware of the impugned order dated 04.05.2023 that was passed, since it was host in the GST common portal. It is submitted that the notice that preceded the impugned order was hosted in the GST common portal which was noticed. 3. It appears that the petitioner has also failed to appear in personal hearing fixed on 12.12.2022, 09.01.2023, 01.02.2023 and 28.02.2023. It is the case of the petitioner that the petitioner is unwell an....

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