9911796707
TMI Blog2024 (4) TMI 855X X X X Extracts X X X X X X X X Extracts X X X X ..... . Justice Senthilkumar Ramamoorthy For the Petitioner : Mr. K. Jayachandran For the Respondents : Mrs. K. Vasanthamala, GA (T) ORDER An order of cancellation of the petitioner's GST registration is challenged in this writ petition, wherein the subsequent appellate order is also challenged. 2. The petitioner asserts that he had entrusted GST compliances to his Accountant and on account of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ints out that returns for the relevant six month period, which is referred to in the show cause notice, were filed thereafter. He further submits that the petitioner filed an application to revoke the cancellation, but the same was not acted upon. In those circumstances, he submits that an appeal was presented but such appeal was rejected on the ground of limitation. 4. Mrs.K.Vasanthamala, learne ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he impugned order of cancellation was issued on 15.03.2023, which is subsequent thereto. By the time of cancellation, on account of the filing of the returns for August and September of assessment period 2022-23, it could not have been concluded that the petitioner had not filed returns for a continuous period of six months. In those circumstances, the impugned order of cancellation cannot be sust ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
