Jony Electricity India Engineering Private Limited Vs Appellate Authority (Madras High Court)
Case Background and Initial Default
The petitioner, Jony Electricity India Engineering Private Limited, is a Private Limited Company engaged in Engineering services and registered under the provisions of the Tamil Nadu Goods and Services Act, 2017 (‘Act’).
The company allegedly failed to file its returns of turnover under the Act due to an alleged misunderstanding between the company and an erstwhile Director, which resulted in the change of name of the authorized signatory not being effected in time.
In light of the statutory requirement to file returns within stipulated periods and the petitioner’s admitted defaults, the Assessing Authority (R2) issued a notice of cancellation of registration on December 2, 2021, initiated online through the official portal.
Cancellation of Registration and Service of Notice
The petitioner neither submitted any response nor appeared for a personal hearing that was fixed in the cancellation notice. While the petitioner tentatively stated that they had been unaware of the notice, the Court affirmed its previous view that service effected online in terms of Section 169(1)(d) of the Act, constitutes valid service.
The Assessing Authority (R2) proceeded to pass an order on January 10, 2022, cancelling the registration of the petitioner. This cancellation order was also uploaded on the same day in the official portal.
