9911796707
TMI Blog2023 (10) TMI 149X X X X Extracts X X X X X X X X Extracts X X X X ..... der ORDER Mrs.E.Ranganayaki, learned Special Government Pleader takes notice on behalf of the respondent. 2. The petitioner has challenged the impugned order dated 27.02.2023 passed under Rule 22 (3) read with 29 of the TNGST Act, 2017. By the impugned order, the respondent has cancelled the registration of the petitioner. The impugned order preceds a Show Cause Notice in GST REG-17 dated 09.02 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... petitioner failed to reply and appear for personal hearing. That apart, the petitioner ought to have filed an application for revocation of cancellation under Section 30 of the TNGST Act, 2017, which also the petitioner failed to do so. That apart, it is submitted that the petitioner has other option to file an appeal before the Appellate Authority under Section 107 of the TNGST Act, 2017, which ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oner to pursue the appellate remedy before the Appellate Commissioner 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. 9.The petitioner shall however pre-deposit a sum of Rs.15,000/- along with the appeal over and above any amount that is due from the petitioner which shall be subject to final appropriation/adjustment, after or ..... X X X X Extracts X X X X X X X X Extracts X X X X
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