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SMJR TRANSPORT AND CONSTRUCTION vs. THE ASSISTANT COMMISSIONER, THE COMMISSIONER OF GST & CENTRAL EXCISE (APPEALS) COIMBATORE, TRICHY
(Madras High Court)

Hon'ble Judges:

MOHAMMED SHAFFIQ
Pet. Counsel
R. Sivaraman
Res. Counsel
R. Gowri Shankar

Petitioner / Applicant

SMJR TRANSPORT AND CONSTRUCTION
Respondent THE ASSISTANT COMMISSIONER, THE COMMISSIONER OF GST & CENTRAL EXCISE (APPEALS) COIMBATORE, TRICHY
Court Madras High Court
State

Tamilnadu

Date Aug 27, 2024
Order No.

W. P. (MD)No. 20279 of 2024 And W. M. P. (MD)Nos. 17202 and 17203 of 2024

Citation

2024(8) TAXREPLY 10853
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ORDER

ORDER This Writ Petition is filed challenging the order-in-appeal of the second respondent dated 10.01.2024 passed under Section 107 of the CGST Act, whereby the appeal filed by the petitioner is beyond the condonation period prescribed under Section 107 (4) of the GST Act. 2. It is submitted by the learned counsel for the petitioner that the petitioner is a proprietorship concerned registered under GST Act. While so, the GST registration of the petitioner was cancelled vide order dated 06.12.2022, on the premise that the petitioner has not filed GSTR returns for the period of more than six months as on 24.11.2022. As against the same, the petitioner has filed an appeal before the second respondent, pursuant to the same, the impugned order-in-appeal dated 10.01.2024 was passed. 3. It is further submitted by the learned counsel for the petitioner that under identical circumstances in a batch of matters in W.P.Nos.25048 of 2021 etc., this Court vide order dated 31.01.2022 ....

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