Case Law Details
Rakeshkumar Vs Assistant Commissioner (CT) (Madras High Court)
Introduction: The case of Rakeshkumar vs. Assistant Commissioner (CT) before the Madras High Court revolves around the cancellation of GST registration due to non-filing of returns. The petitioner challenges the impugned order under Rule 22(3) and 29 of the TNGST Act, 2017, and this article explores the details of the case and the court’s decision.
Detailed Analysis:
1. Background: The petitioner in this case faced the cancellation of their GST registration by the respondent under Rule 22(3) and 29 of the TNGST Act, 2017. The cancellation order followed a Show Cause Notice in GST REG-17 issued on 09.02.2023. The notice alleged that the petitioner had failed to pay taxes, interest, and penalties to both the Central and State Governments for a period exceeding three months. Furthermore, the petitioner had not filed returns for the months of October, November, and December 2022. In response, the petitioner claimed to have filed a return belatedly on 17.02.2023.
2. Petitioner’s Contentions: The petitioner argued that the notice in GST REG-17 lacked clarity regarding where the petitioner should appear for a personal hearing scheduled for 17.02.2023. Consequently, the petitioner sought the court’s intervention under Article 226 of the Indian Constitution.
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