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TVL. ALAMELU CONTRACTS vs. THE COMMISSIONER OF COMMERCIAL TAXES AND OTHERS
(Madras High Court)

Hon'ble Judges:

C.SARAVANAN
Pet. Counsel
B.roopan
Res. Counsel
K.s.selva Kumar

Petitioner / Applicant

TVL. ALAMELU CONTRACTS
Respondent THE COMMISSIONER OF COMMERCIAL TAXES AND OTHERS
Court Madras High Court
State

Tamilnadu

Date Mar 10, 2022
Order No.

W.P(MD).No.4264 of 2022

Citation

2022(3) TAXREPLY 5495
Original Order
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ORDER

Heard the learned counsel for the petitioner and the learned counsel for the respondents 2. The petitioner has challenged the impugned order, dated 16.07.2019, cancelling the Goods and Services Tax Registration. The impugned order preceded the show cause notice, dated 04.07.2019. It is the specific case of the petitioner that the petitioner was not having business and therefore, the petitioner did not file returns. It is submitted that the petitioner in any event would have filed only a nil return and that no prejudice has been caused to the respondents. 3. The learned counsel for the petitioner further submits that the order was communicated electronically and since the petitioner had closed down the business, the petitioner was unaware of the cancellation of the registration. It is therefore submitted that the impugned order is liable to set aside. In this connection, the learned counsel for the petitioner has relied on the decision of this Court in W.P.Nos.25048, 258....

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