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2023 (12) TMI 157 - MADRAS HIGH COURTCancellation of GST registration of the petitioner - non compliance of specified provisions of GST Act and the Rules made therein - petitioner could not participate in the proceedings to defend itself in the Show Cause proceedings - allegation that, the petitioner is engaged in Bill Trading without actually supplying the goods - HELD THAT:- The impugned order has been passed on 25.04.2023 is an appealable order in terms of Section 107 of the TNGST Act, 2017. Although attempt is made by the learned counsel for the petitioner to show that the petitioner has a huge place of business from where the petitioner is trading in goods, such disputed question of facts cannot be decided in this summary proceedings under Article 226 of the Constitution of India. This Writ Petition has to fail. However, liberty is given to the petitioner to file a statutory appeal before the Appellate Authority under Section 107 of the TNGST Act, 2017, within a period of 30 days from the date of receipt of a copy of this order - Petition dismissed.
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