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SOUTHERN ENTERPRISES vs. APPELLATE JOINT COMMISSIONER ST
(Telangana High Court)

Hon'ble Judges:

UJJAL BHUYAN
N.TUKARAMJI
Pet. Counsel
Naga Deepak
Res. Counsel
Gp For Commercial Tax

Petitioner / Applicant

SOUTHERN ENTERPRISES
Respondent APPELLATE JOINT COMMISSIONER ST
Court Telangana High Court
State

Telangana

Date Jan 31, 2023
Order No.

W.P.No.2471 of 2023

Citation

2023(1) TAXREPLY 6955
Original Order
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ORDER

ORDER PER THE HON’BLE THE CHIEF JUSTICE UJJAL BHUYAN Heard Mr. M.Naga Deepak, learned counsel for the petitioner and Mr. L.Venkateshwar Rao, learned Standing Counsel, Commercial Tax representing the respondents. 2. Petitioner is a proprietorship firm engaged in the business of sale and offering service of air conditioners. Following introduction of Goods and Services Tax (GST) regime, petitioner got itself registered under the Central Goods and Services Tax Act, 2017 (briefly ‘the Act’ hereinafter) vide GSTIN 36CNEPM0349F2Z4. 3. A show cause notice dated 09.11.2020 was issued by respondent No.4 to the petitioner to show cause as to why petitioner’s GST registration should not be cancelled for non-filing of GST returns for a continuous period of six months. It appears that in response to the aforesaid show cause notice dated 09.11.2020, petitioner had submitted reply dated 19.11.2020. However, reply of the petitioner was found to be n....

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