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SRI SASTHA CANTEEN & OTHER vs. THE COMMISSIONER OF GST & CENTRAL EXCISE & OTHER
(Madras High Court)

Hon'ble Judges:

P.T.ASHA
Pet. Counsel
B.veeramanikandan
Res. Counsel
R.nandhakumar

Petitioner / Applicant

SRI SASTHA CANTEEN & OTHER
Respondent THE COMMISSIONER OF GST & CENTRAL EXCISE & OTHER
Court Madras High Court
State

Tamilnadu

Date Apr 10, 2023
Order No.

W.P.(MD) No. 7300 of 2023

Citation

2023(4) TAXREPLY 7290
Original Order
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ORDER

ORDER This writ petition has been filed to quash the impugned order dated 13.04.2021 passed by the second respondent and direct the respondents to revoke the cancellation of GSTIN registration and restore the same. 2. It is the case of the petitioner that they have failed to file return for a continuous period of three months. Hence, the second respondent has cancelled the GST registration of the petitioner by order dated 13.04.2021 with effect from 18.03.2021. Aggrieved by which the petitioner is before this Court. 3. It is submitted by the learned counsel for the petitioner that due to health issues, the GST monthly returns were not filed continuously for a period of three months. Subsequently, the monthly returns until March, 2021 were filed belatedly. Due to the above reasons, the petitioner was not able to file an appeal in time as stipulated under the Tamil Nadu Goods and Service Tax Act, 2017 against the cancellation of the registration. 4. In identical circum....

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