2023 (8) TMI 579

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.... Government Advocate. ORDER This Writ Petition is filed for Certiorarified Mandamus, to quash the cancellation order dated 12.01.2023 passed in Reference No. ZA330123054003E by the respondent and to direct the respondent to revoke the cancellation of GSTN Registration No.33ABNFA2958F1ZF within such time as may be directed by this Court. 2. The petitioner is a Construction Company voluntar....

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....se 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 revoking the cancelled GSTN registration. Recently the Government of India has issued Notification No.03/2....

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....l, but the petitioner is not proficient in computer access. After issuing the show cause notice, the respondent has cancelled the registration. Thereafter the respondent has cancelled the GST registration with effect from 31.12.2022. The contention of the petitioner is that the impugned order is bereft of any details. In the meanwhile, the respondent has issued amnesty scheme but the petitioner co....