2024 (2) TMI 1287

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....rthy For the Petitioner : Mr.V.R. Kamalanathan for R. Mani Barath For the Respondents : Mr. C. Harsha Raj, AGP (T) ORDER The petitioner assails an assessment order dated 13.07.2023 and proceedings consequential thereto. The petitioner asserts that he was carrying on trade in the wholesale and retail of bags under the name and style of M/s.Aaron Traders. Upon deciding to close the busin....

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....e petitioner did not have reason to access the portal after cancellation of the GST registration. Therefore, he contends that the orders impugned herein were issued without providing a reasonable opportunity to the petitioner. 3. Mr.C.Harsha Raj, learned Additional Government Pleader, accepts notice on behalf of the respondents. He submits that the petitioner voluntarily applied for cancellatio....

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....application made by the petitioner on 10.10.2022. The final return is on record, and this document clearly indicates that such return was filed after the cancellation of registration on 17.03.2023. Nonetheless, in view of the cancellation of registration, it is likely that the petitioner would not have reason to access the portal in the manner that a registered person would be required to. In any ....