9911796707
TMI Blog2024 (2) TMI 1287X X X X Extracts X X X X X X X X Extracts X X X X ..... passed without providing an opportunity to raise objections with regard to such assessment - cancellation of the GST registration - non-payment of GST arrears - HELD THAT:- The order of cancellation of registration was issued on 23.11.2022 pursuant to an application made by the petitioner on 10.10.2022. The final return is on record, and this document clearly indicates that such return was filed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ioner : Mr.V.R. Kamalanathan for R. Mani Barath For the Respondents : Mr. C. Harsha Raj, AGP (T) ORDER The petitioner assails an assessment order dated 13.07.2023 and proceedings consequential thereto. The petitioner asserts that he was carrying on trade in the wholesale and retail of bags under the name and style of M/s.Aaron Traders. Upon deciding to close the business, it is state ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not have reason to access the portal after cancellation of the GST registration. Therefore, he contends that the orders impugned herein were issued without providing a reasonable opportunity to the petitioner. 3. Mr.C.Harsha Raj, learned Additional Government Pleader, accepts notice on behalf of the respondents. He submits that the petitioner voluntarily applied for cancellation of registratio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the petitioner on 10.10.2022. The final return is on record, and this document clearly indicates that such return was filed after the cancellation of registration on 17.03.2023. Nonetheless, in view of the cancellation of registration, it is likely that the petitioner would not have reason to access the portal in the manner that a registered person would be required to. In any event, the asses ..... X X X X Extracts X X X X X X X X Extracts X X X X
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