2022 (12) TMI 705

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....For the Petitioner : Mr.P.Suresh Babu For the Respondents : Mr.V.Prashanth Kiran Government Advocate ORDER Captioned writ petition has been filed assailing an 'order dated 20.10.2022 bearing reference Rc.No.794/2022/A1' [hereinafter 'impugned order' for the sake of convenience and brevity] made by the first respondent. This is Certiorari limb of prayer. To be noted, Mandam....

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.... Manpower Agency; that writ petitioner obtained GST registration on 23.04.2018; that the GST registration number is GST : 33GHEPS9579F2ZN; that the second respondent issued a show cause notice on 02.09.2021 qua cancellation of registration inter alia for not filing returns; that thereafter, the second respondent passed an order dated 10.11.2021 bearing Reference No.ZA331121027794V cancelling the r....

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....dismissed the matter on the ground of limitation, it will suffice to examine the chronicle. Before this Writ Court does that, it is necessary to notice that a combined reading of sub-sections (1) and (4) of Section 107 of TN-GST Act make it clear that the prescribed period of limitation is three months from the date of communication of order and condonable period is a further period of one month. ....

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....eported in (2022) 3 SCC 117, excluded the period from 15.03.2020 to 28.02.2022. In this order, Hon'ble Supreme Court made it clear that if the expiry of period of limitation falls within this period, irrespective of remaining available period a litigant will have 90 days time from 01.03.2022. This means that in the case on hand, computed from 01.03.2022, 90 days period elapsed on 30.05.2022 an....