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SAKTHIVEL vs. THE COMMISSIONER OF COMMERCIAL TAXES AND OTHERS
(Madras High Court)

Hon'ble Judges:

MOHAMMED SHAFFIQ
Pet. Counsel
S.karunakar
Res. Counsel
R.nandakumar
Ragaventhree

Petitioner / Applicant

SAKTHIVEL
Respondent THE COMMISSIONER OF COMMERCIAL TAXES AND OTHERS
Court Madras High Court
State

Tamilnadu

Date Nov 8, 2022
Order No.

W.P.(MD)No.25299 of 2022 And W.M.P.(MD)No.19396 of 2022

Citation

2022(11) TAXREPLY 6546
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 24.01.2022 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 proprietor of the petitioner concern was severely affected by ill-health resulted in COVID 19 preliminary fever, for which, he had taken medical treatment and hence, he had undergone bed rest for several months. Due to above reasons, the Petitioner was not able to file an appeal in time as stipulated under the Act against the cancellation of the registration. 3. It is submitted by the learned counsel for the Petitioner that in identical circumstances, this Court, in the case of Tvl.Suguna Cutpiece Vs The Appellate De....

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