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SMART CASUALS vs. THE COMMISSIONER OF COMMERCIAL TAXES & OTHERS
(Madras High Court)

Hon'ble Judges:

C. SARAVANAN
Pet. Counsel
R. Veera Manikandan
Res. Counsel
J.k. Hayaseelan

Petitioner / Applicant

SMART CASUALS
Respondent THE COMMISSIONER OF COMMERCIAL TAXES & OTHERS
Court Madras High Court
State

Tamilnadu

Date Jul 29, 2024
Order No.

W. P. (MD). No. 17057 of 2024

Citation

2024(7) TAXREPLY 10524
Original Order
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ORDER

ORDER The petitioner has challenged the impugned order, dated 30.10.2023 whereby the petitioner's GST registration was cancelled in Form GST REG-19 with effect from 01.05.2023. 2. The impugned order precedes a notice, dated 07.08.2023. Aggrieved by the same, the petitioner had also filed an appeal before the appellate authority belatedly beyond the statutory period of limitation prescribed under Section 107 of the respective GST enactment. The appellate authority has dismissed the appeal in limine on the ground of limitation. I do not find any error in the order of the appellate authority rejecting the appeal in limine, in view of the statutory limitation prescribed under the Act. 3. I am however inclined to allow this writ petition at the time of admission as the issue is squarely covered on merits by a decision of this Court rendered in Tvl.Suguna Cutpiece Centre Vs. The Appellate Deputy Commissioner (ST) (GST) and another in (2022) 99....

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