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SETHURAMAN SUSEELA @ CHITHRA vs. COMMISSIONER OF GST & OTHER
(Madras High Court)

Hon'ble Judges:

M. NIRMAL KUMAR
Pet. Counsel
D. Ramesh Kumar
Res. Counsel
K. Prabhu

Petitioner / Applicant

SETHURAMAN SUSEELA @ CHITHRA

Respondent COMMISSIONER OF GST & OTHER
Court Madras High Court
State

Tamilnadu

Date Sep 1, 2022
Order No.

W.P(MD).No.20637 of 2022 and W.M.P.(MD).No.14961 of 2022

Citation

2022(9) TAXREPLY 7093
Original Order
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ORDER

ORDER This writ petition has been filed to quash the impugned order passed by the second respondent in Reference Number:ZA331220131619Y, dated 25.12.2020 and order of the first respondent in Appeal A.No.39/2022-GST, dated 05.07.2022 and consequently to direct the respondents to restore the Goods and Service Tax Registration. 2. Mr. K. Prabhu, learned Junior Standing Counsel takes notice for the respondents. By consent, this writ petition is taken up for final disposal at the admission stage itself. 3. The learned counsel appearing for the petitioner submitted that the petitioner is a running a construction business in the name and style of “Sethuraman Suseela @ Chithra”. The petitioner is the proprietor for the said business and it was duly registered before the Second respondent under GST Act and he has filed his returns and paid GST without any delay. The petitioner used to engage private accountant for the purpose of filing returns and who alone had the ac....

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