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SUBHA STORES vs. THE ASSISTANT COMMISSIONER & OTHER
(Madras High Court)

Hon'ble Judges:

C. SARAVANAN
Pet. Counsel
P.e.r.mangala Suvigaran
Res. Counsel
V.prashanth Kiran

Petitioner / Applicant

SUBHA STORES

Respondent THE ASSISTANT COMMISSIONER & OTHER
Court Madras High Court
State

Tamilnadu

Date Aug 17, 2023
Order No.

W.P.Nos. 18411, 18415, 18421, 18423, 18425, 18426, 18429, 18436, 18438, 18440, 18443, 18445, 18633, 18635, 18637, 18670, 20462, 20463 and 20465 of 2020

Citation

2023(8) TAXREPLY 7925

Original Order
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ORDER

COMMON ORDER By this common order, all these writ petitions are being disposed of. 2. In these writ petitions, the petitioner has challenged the impugned Assessment orders dated 23.01.2020 passed under Section 62 of the TNGST Act, 2017 for the month of April 2018 to March 2019 whereby based on available records tax has been confirmed. The petitioner's registration was cancelled on 08.01.2019. The petitioner had also filed application dated 17.02.2020 for revocation of cancellation of the registration of the petitioner vide order dated 23.07.2020. It is stated that the petitioner has also paid the tax due. Subsequently, cancellation of registration was revoked by an order dated 23.07.2020. The Government of Tamil Nadu has issued G.O.Ms.No.38, Commercial Taxes and Registration (B1), dated 05.04.2023, which reads as under: “No.II(2)/CTR/351(a-3)/2023. In exercise of the powers conferred by Section 148 of the Tamil Nadu Goods and Services Tax Act, 2017 (Tamil N....

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