2021 (9) TMI 373

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.... cancelling the registration of the writ petitioner being 'order dated 14.10.2019 bearing reference ZA3310190446931' (hereinafter 'impugned order' for the sake of brevity) has been called in question. Learned counsel submits that the matter arises under 'the Tamil Nadu Goods and Service Tax Act, 2017' ('TNGST Act' for brevity). 3. The impugned order was preceded by a 'show-cause notice dated 25.09.2019' ('SCN' for the sake of brevity). A perusal of SCN at page 1 of the typed-set of papers reveals that the matter arises under the TNGST Act. 4. Be that as it may, learned counsel for writ petitioner submits that cancellation of registration is under Section 29 of TNGST Act and v....

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....f the matter. In the aforesaid circumstances, Ms.Amrita Dinakaran, learned Revenue counsel who accepts notice on behalf of the sole respondent requests time to get instructions and revert to this Court. Registry to list this matter one week hence in the motion list showing the name of the Revenue counsel. List on 31.08.2021.' 2. Today, Mr.N.Murali, learned counsel on record for writ petitioner and Ms.Amirta Dinakaran, learned State counsel for sole respondent are before this Virtual Court. 3. Adverting to the aforementioned earlier proceedings made in previous listing on 24.08.2021, learned State counsel i.e., Revenue counsel submits that she has since got written instructions and on instructions, learned Revenue counsel ....

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....itted that SCN is a computer generated notice which has caused error. (d) Respondent shall issue fresh SCN calling for noticee/writ petitioner's response in accordance with law and pass orders afresh after considering the response. (e) The above exercise shall be completed by respondent within six weeks from today i.e., on or before 12.10.2021. (f) Though obvious, it is made clear that no opinion or view on the merits of the matter has been expressed qua impugned order or SCN in this order. 6. This Court deems it appropriate to observe and direct the respondent and the authorities above the respondent to do the needful to make necessary changes in the software to ensure that errors of the aforesaid kind (as....