2023 (10) TMI 282

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....esh Murugan For the Respondent : Mr.A.K.Manikkam, Special Government Pleader ORDER This writ petition is filed for writ of Certiorarified Mandamus, to quash the cancellation order in Reference Number : ZA330523054106Y, dated 11.05.2023 and also seeking further direction to the respondent to revoke the cancellation of Registration under the GST Act bearing GSTIN/UIN: 33AOHPM2353K2ZW. withi....

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....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.03/2023~Central Tax dated 31.03.2023 and has extended the time up to 30.06.2023, but the extensio....

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...., dated 11.05.2023, it is seen that the respondent has cited the reason that the petitioner has not responded within stipulated time and the relevant portion is extracted hereunder: "Whereas no reply to the show cause notice has been submitted, but you/your authorised representative attended the personal hearing and made a written or verbal submissions". 6. After hearing the rival subm....