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VENKATESAN vs. THE COMMERCIAL TAX OFFICER, VILLUPURAM I AND OTHER
(Madras High Court)

Hon'ble Judges:

KRISHNAN RAMASAMY
Pet. Counsel
R. Hemalatha
Res. Counsel
V. Prasanth Kiran

Petitioner / Applicant

VENKATESAN
Respondent THE COMMERCIAL TAX OFFICER, VILLUPURAM I AND OTHER
Court Madras High Court
State

Tamilnadu

Date Jun 4, 2025
Order No.

WP No. 18694 of 2025 and W. M. P. No. 20923 of 2025

Citation

2025(6) TAXREPLY 13623
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ORDER

By consent of both sides, this writ petition is taken up for final disposal at the stage of admission itself. 2. The present Writ Petition is filed challenging the order of the cancellation of the registration of the petitioner dated 11.01.2024 on the premise that the statutory returns has not been filed for a continuous period of more than six months, thereby invoking Section 29(2) of CGST Act and the consequential proceeding acknowledgement for submission of appeal in vide FORM GST APL-02 bearing reference No. ZD330425016299F dated 02.04.2025 issued by the 2nd Respondent and quash the same, and further direct the Respondents to restore the GST registration of the Petitioner. 3. At the outset, it is submitted by both the learned counsel for the petitioner as well as the learned Government Advocate for the Respondent that the issue stands covered by a series of judgments, commencing with the decision in Tvl.Suguna Cutpiece Center Vs. Appellate Deputy Commissioner (ST) (GST) ....

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