2024 (12) TMI 994

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....r. M.A. Mudimannan For the Respondents : Ms. Amirta Poonkodi Dinakaran, Government Advocate ORDER In the present writ petition, the petitioner has challenged the impugned order dated 25.03.2022 passed in Appeal No.AP/GST/987/2021 by the 2nd respondent. 2. By the impugned order, the 2nd respondent has dismissed the Appeal filed by the petitioner against the order dated 12.11.2021 passed by the ....

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....ication of the place of business by the intelligence officials, it was found that the office premises size is approximately 15 feet X 10 feet and no facility for storage of goods and there is no trace of business activities dealing with the commodity of iron and scrap available in that place. The branch at 17B/38 Nanamadavillagam Village, Poonamallee Taluk, Thiruvallur was also inspected and found....

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....petition is maintainable. Hence, this writ petition is taken up on merits and disposed of. 6. It appears to be a violation of the principles of natural justice, in as much as, the petitioner was not heard before its registration was cancelled by the 1st respondent vide order dated 12.11.2021. However, the fact remains that the petitioner's place of business was visited by the Enforcement Depa....