2024 (2) TMI 1007

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....Justice Senthilkumar Ramamoorthy For the Petitioner : Mr.P. Rajkumar For the Respondents : Mr. V. Prasanth Kiran, GA (T) ORDER The petitioner assails an order dated 16.08.2023 cancelling the GST registration of the petitioner. The petitioner was a registered person under applicable GST laws. According to the petitioner, he was unaware of the issuance of a show cause notice dated 15.06.2023 cal....

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....tioner. He also submits that the show cause notice was issued by the Commercial Tax Officer, whereas the order of cancellation was issued by the Assistant Commissioner. Therefore, he submits that the impugned order is liable to be quashed. 3. Mr.V.Prasanth Kiran, learned Government Advocate, accepts notice on behalf of the respondent. On instructions, he submits that the petitioner received and r....

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....ties at the registered place of business. The impugned order records that the petitioner did not appear in person or through an authorised representative upon receipt of the show cause notice. It also records that the petitioner did not reply to the show cause notice. Thus, the statement recorded in the impugned order of cancellation is not in consonance with the submission of learned Government A....