2024 (7) TMI 249

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....vanan For the Petitioner : Mr. S. Rajasekar For the Respondent : Mr. J.K. Jayaselan Government Advocate COMMON ORDER By this common order, both the Writ Petitions are disposed of after hearing the learned counsel for the petitioner and the learned Government Advocate for the respondent. 2. The learned counsel for the petitioner submits that the petitioner's GST registration was canc....

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....nically impossible, as the the petitioner's GST registration was cancelled on 08.01.2019 with effect from 20.08.2017 pursuant to the show cause notice issued to the petitioner in Form GST REG 17 under Rule 22(1) of TNGST Act, 2017, on 06.12.2018. 6. It is submitted that the petitioner has not filed any return either in GST DRC 01 or GSTR-3B for the respective assessment years. Without takin....

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....position as admittedly, the petitioner has not also participated in the personal hearing by filing replies to the show cause notices that preceded the impugned orders. 9. The learned Government Advocate for the respondent, on the other hand, submits that both the Writ Petitions are time barred and liable to be dismissed in the light of the decision of the Hon'ble Supreme Court in the case o....

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....the case for interference with the impugned orders as there is a contradiction. Since the petitioner's registration was cancelled on 08.01.2019, the question of the petitioner filing the Return in GST DRC 3B cannot be countenanced. 12. It appears that since the petitioner has neither also replied to the show cause notices nor participated in the personal hearings. This Court is, therefore, ....