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SURESH TRADING CORPORATION vs. THE ASST. COMMISSIONER (CIRCLE) OF SGST
(Madras High Court)

Hon'ble Judges:

M.SUNDAR
Pet. Counsel
K.thyagarajan
Res. Counsel
Amirta Dinakaran

Petitioner / Applicant

SURESH TRADING CORPORATION
Respondent THE ASST. COMMISSIONER (CIRCLE) OF SGST
Court Madras High Court
State

Tamilnadu

Date Oct 1, 2021
Order No.

W.P.No.21109 of 2021

Citation

2021(10) TAXREPLY 4729
Original Order
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ORDER

Writ petitioner was registered under erstwhile 'Tamil Nadu General Sales Tax Act, 1959 (Act 1 of 1959)' [hereinafter 'TNGST Act' for the sake of convenience, clarity and brevity] and 'Central Sales Tax Act, 1959' [hereinafter 'CST Act' for the sake of convenience, clarity and brevity]. Thereafter, when Goods and Services Tax regime kicked in on and from 01.07.2017, the writ petitioner migrated to that regime in accordance with Section 139 of 'Tamil Nadu Goods and Services Tax Act, 2017 (Tamil Nadu Act 19 of 2017)' [hereinafter 'TN-GST Act' for the sake of convenience and clarity] and 'Central Goods and Services Tax Act, 2017' [hereinafter 'C-GST Act' for the sake of convenience and clarity]. In this backdrop, the writ petitioner by way of migration was issued a common Registration Certificate for TN-GST Act and C-GST Act and this common 'Registration Certificate' shall hereinafter be referred to as 'GST Cert....

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