2023 (7) TMI 531

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....muthu For the Respondent : Mr.N.Dilip Kumar Senior Standing Counsel assisted by Mr.K.Prabhu Junior Standing Counsel ORDER This writ petition is filed for writ of Certiorarified Mandamus, to quash the cancellation order dated 27.01.2023 passed in Reference No. ZA330123150080F by the respondent and to direct the respondent to revoke the cancellation of GSTN Registration No.33AJIPS9491G3ZM w....

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....r contention of the petitioner is that the period from 13.03.2020 to 28.02.2022 is excluded for the purpose of calculating limitation in the Suo Motu petition by Hon'ble Supreme Court. In the batch of writ petitions filed in W.P.Nos.25048, 25877, 12738 of 2021 before the High Court of Madras in the case of Tvl.Suguna Cut piece Vs Appellate Deputy Commissioner (ST) (GST) has condoned the delay in r....

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....the show cause notice, dated 08.10.2022, was issued to the petitioner's Charted Accountant and the petitioner has not received the show cause notice. After issuing the show cause notice, the respondent has cancelled the registration. When the petitioner came to know about the show cause notice, he submitted a reply on 08.11.2022. The respondent was not satisfied with the reply and has cancelle....

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.... the registration is cancelled suo moto." 5. The contention of the petitioner is that he could not reply the show cause notice, since the show cause notice was issued to the Auditor's e-mail and he has not received the show cause notice. It was explained at the time of hearing but the respondent has not accepted the same. 6. After hearing the rival submission this Court has given its anx....