2024 (4) TMI 855

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....4 - -<br>GST<br>Honourable Mr. Justice Senthilkumar Ramamoorthy For the Petitioner : Mr. K. Jayachandran For the Respondents : Mrs. K. Vasanthamala, GA (T) ORDER An order of cancellation of the petitioner&#39;s GST registration is challenged in this writ petition, wherein the subsequent appellate order is also challenged. 2. The petitioner asserts that he had entrusted GST complianc....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....the assessment period 2022-23. He also points out that returns for the relevant six month period, which is referred to in the show cause notice, were filed thereafter. He further submits that the petitioner filed an application to revoke the cancellation, but the same was not acted upon. In those circumstances, he submits that an appeal was presented but such appeal was rejected on the ground of l....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

..... Such returns were filed in February 2023. The impugned order of cancellation was issued on 15.03.2023, which is subsequent thereto. By the time of cancellation, on account of the filing of the returns for August and September of assessment period 2022-23, it could not have been concluded that the petitioner had not filed returns for a continuous period of six months. In those circumstances, the ....