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STEEL TRACK vs. THE ASSISTANT COMMISSIONER OF GST & OTHERS
(Madras High Court)

Hon'ble Judges:

C. SARAVANAN

Pet. Counsel

S. Muthu Venkataraman

Res. Counsel

C. Harsha Raj

Petitioner / Applicant	STEEL TRACK
Respondent	THE ASSISTANT COMMISSIONER OF GST & OTHERS
Court	Madras High Court
State	Tamilnadu
Date	Jan 24, 2025
Order No.	W. P. No. 11439 of 2022 And W. M. P. No. 10965 of 2022
Citation	2025(1) TAXREPLY 12436
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ORDER
ORDER The petitioner is before this Court against the impugned order in Form GST-REG 06 dated 24.01.2022 vide no. ZA330122085796G. The petitioner's GST registration bearing No. 33ABMFS3434M1ZU has been cancelled. 2. The impugned order precedes a show cause notice dated 16.11.2021, to which the petitioner has also replied on 17.12.2021. The show cause notice in Form GST-REG 17/31 dated 16.12.2021. In the aforesaid show cause notice, it has been stated as under: “Based on the report received from the Intelligence Wing, in Ref.No. 33ABMFS3434M1ZU, dated 10.12.2021, you do not have any business activity in the said business place. Hence your registration is proposed to be cancelled as per the provisions of the Act.” 3. In reply dated 17.12.2021, the petitioner on 17.12.2021 has stated that the petitioner is having a wholesale business and therefore the petitioner does not require a huge place and the inspection was carried during the time when the lockdow....