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TVL. SUGUNA CUTPIECE CENTER vs. THE APPELLATE DEPUTY COMMISSIONER (ST)
(Madras High Court)

Hon'ble Judges:

C. SARAVANAN
Pet. Counsel
B.ramesh Kumar
Adithya Reddy
Dr.a.thiyagarajan
Res. Counsel
N.r.r.arun Natarajan
A.p.srinivas
Amirta Poonkodi Dinakaran

Petitioner / Applicant

TVL. SUGUNA CUTPIECE CENTER

Respondent THE APPELLATE DEPUTY COMMISSIONER (ST)
Court Madras High Court
State

Tamilnadu

Date Jan 31, 2022
Order No.

W.P.Nos.25048, 25877, 12738, 17237, 20722, 20945, 21237, 21315, 23374, 24967, 25118, 25146, 25147, 25156 25678, 12683, 12685, 25026, 26026, 25705, 26187, 26190 & 14508 of 2021 and W.P.No.14241 of 2021 and W.P.Nos.507, 126 & 128 of 2022

Citation

2022(1) TAXREPLY 5084

Original Order
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ORDER

By this common order, all the Writ Petitions are being disposed. Since a common order is being passed in all these Writ Petitions, I have summarized the submissions of the learned counsel for the respective petitioners and the learned counsel for the respondents in the succeeding paragraphs upto paragraph No.149. Discussion for arriving at the conclusion starts from paragraph No.150 onwards. 2. These Writ Petitions pertain to the challenge to the cancellation of GST Registrations issued to the petitioners under the provisions of the Tamil Nadu Goods and Services Tax Act, 2017 and Central Goods and Services Tax Act, 2017. Some of the petitioners have filed these Writ Petitions against the order of the cancellation of GST registration, while, some of the petitioners have filed these Writ Petitions against the order passed in the appeals filed against the order of the cancellation of GST registration. Details and prayer of the Writ Petitions are given as follows:- ....

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