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TVL. LUCKY MYDEEN BRIYANI(M. NABEESA BEEVI) vs. THE COMMISSIONER, MADURAI DIVISION AND OTHERS
(Madras High Court)

Hon'ble Judges:

M.NIRMAL KUMAR
Pet. Counsel
Veeramanikandan
Res. Counsel
G.prabhu

Petitioner / Applicant

TVL. LUCKY MYDEEN BRIYANI(M. NABEESA BEEVI)
Respondent THE COMMISSIONER, MADURAI DIVISION AND OTHERS
Court Madras High Court
State

Tamilnadu

Date Aug 29, 2022
Order No.

W.P(MD).No.20035 of 2022

Citation

2022(8) TAXREPLY 6282
Original Order
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ORDER

ORDER The petitioner is a proprietor of Tvl.Lucky Mydeen Briyani served with a notice for cancellation of Registration in Reference No.ZA330122009946T, dated 04.01.2022. The petitioner engaged private accountant for the purpose of filing returns and he alone had the access to the GST portal for filing returns. During the Covid-19 Pandemic, the business shut down and further, the petitioner was suffering with ill-health. Hence, the petitioner was unable to conduct the accountant and file his returns. Thereafter, the petitioner received a show cause notice, dated 02.12.2021 by the second respondent in online for the reason that why the registration shall not be cancelled under Section 29 (2) (C) of the CGST Act, since the petitioner was failed to file the returns for continuous period of six months. 2. He further submits that only during the Month of second week of August 2022, when the private accountant accessed the GSTN, the petitioner came to know that the registration was....

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