9911796707
TMI Blog2024 (12) TMI 994X X X X Extracts X X X X X X X X Extracts X X X X ..... CGST/TNGST Act, particularly, Section 132(1)(b) of the CGST/TNGST Act - cancellation of registration of petitioner - violation of principles of natural justice - HELD THAT:- The petitioner company is entitled to vent out its grievances against the impugned order before the GST Tribunal in terms of Section 112 of the Tamil Nadu Goods and Services Tax Act, 2017. However, as on date, the GST Tribunal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssed by the 2nd respondent is in detail and the same cannot be challenged. Petition dismissed. - Honourable Mr. Justice C. Saravanan For the Petitioner : Mr. M.A. Mudimannan For the Respondents : Ms. Amirta Poonkodi Dinakaran, Government Advocate ORDER In the present writ petition, the petitioner has challenged the impugned order dated 25.03.2022 passed in Appeal No.AP/GST/987/2021 by the 2nd re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the 1st respondent had passed an order dated 12.11.2021, cancelling the petitioner's GST registration with the following observation: 1. On verification of the place of business by the intelligence officials, it was found that the office premises size is approximately 15 feet X 10 feet and no facility for storage of goods and there is no trace of business activities dealing with the commodity ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Act ). However, as on date, the GST Tribunal is yet to be constituted. Since the petitioner has no other alternate remedy as on date, this writ petition is maintainable. Hence, this writ petition is taken up on merits and disposed of. 6. It appears to be a violation of the principles of natural justice, in as much as, the petitioner was not heard before its registration was cancelled by the 1st r ..... X X X X Extracts X X X X X X X X Extracts X X X X
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