Login | Register
GST Library
TaxReply Support
YouTube Videos
Twitter
Buy Premium Tax Domains
About Us
Contact Us
Our Services
TaxReply India Pvt Ltd

SN CONSTRUCTIONS vs. THE ASSISTANT COMMISSIONER
(Madras High Court)

Hon'ble Judges:

C.SARAVANAN
Pet. Counsel
Rukmani Venugopalan
Res. Counsel
C.harsharaj

Petitioner / Applicant

SN CONSTRUCTIONS
Respondent THE ASSISTANT COMMISSIONER
Court Madras High Court
State

Tamilnadu

Date Sep 27, 2023
Order No.

W.P.No. 28480 of 2023 And W.M.P.Nos. 28028 and 28029 of 2023

Citation

2023(9) TAXREPLY 8331
Original Order
My Favorites
Add to Fav ☆
Add to favorites.

TaxGPT Beta

Summarize this case by TaxGPT in
OR
Listen this case in simple words  
Audio Timeline
  AA   |   Print

ORDER

ORDER Mr.C.Harsharaj, learned Additional Government Pleader takes notice on behalf of the respondents. 2. The petitioner is aggrieved by the impugned order dated 12.06.2023 rejecting the petitioner's appeal filed under Section 107 of the TNGST Act, 2017 against the order dated 02.01.2023 cancelling the petitioner's GST registration which was obtained by the petitioner on 04.01.2020. The aforesaid order cancelling the registration on 02.01.2023 preceded a Show Cause Notice dated 08.11.2022, wherein, it has been stated that the petitioner had failed to file the return for the last six months. The petitioner was called upon to appear on 08.12.2022. The appeal has been rejected by the second respondent on the ground of limitation as the appeal was admittedly beyond the condonable period of limitation under Section 107 of the TNGST Act, 2017. 3. The learned counsel for the petitioner has drawn attention to the orders of this Court in W.P.No.21539 of 2023 dated 24.07.2....

Premium Content !

This is premium content of TaxReply, available to paid subscribers only.

Kindly Subscribe GST Library to unlock all features.
View Subscription Plans
Download Full Judgement :
  Hide
29
Jun
S
M
T
W
T
F
S
30 Jun

☑ Annual | GSTR-4

GSTR-4 (Annual Return) for FY 2024-25 by Composite Taxpayer (Rule 62).