R.J. Manpower Consultancy v. Dy. Commr. (ST)

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The Tax Publishers 2024 TaxPub(GST) 779 (Mad-HC) IN MADRAS HIGH COURT SENTHILKUMAR RAMAMOORTHY, J. R.J. Manpower Consultancy v. Dy. Commr. (ST) W.P. No. 4852 of 2024, W.M.P. No. 5296 of 2024 28 February, 2024 Petitioner by: P. Suresh Babu Respondent by K. Vasanthamala, GA (T) ORDER The petitioner assails an appellate order rejecting the appeal against cancellation of the petitioner's GST registration and also such order of cancellation. The petitioner states that a show cause notice dated 08-11-2022 was received asking the petitioner to show cause as to why his GST registration should not be cancelled. He replied thereto on 09-12-2022 and submitted that he had no business for eleven months and had filed nil returns. The cancellation order was issued thereafter on 18-1-2023. The petitioner states that an appeal was filed against such cancellation order but that such appeal was rejected as being time barred. SUBSCRIBE FOR FULL CONTENT

The Tax Publishers 2024 TaxPub(GST) 779 (Mad-HC)

IN MADRAS HIGH COURT

SENTHILKUMAR RAMAMOORTHY, J.

R.J. Manpower Consultancy v. Dy. Commr. (ST)

W.P. No. 4852 of 2024, W.M.P. No. 5296 of 2024

28 February, 2024

Petitioner by: P. Suresh Babu

Respondent by K. Vasanthamala, GA (T)

ORDER

The petitioner assails an appellate order rejecting the appeal against cancellation of the petitioner's GST registration and also such order of cancellation. The petitioner states that a show cause notice dated 08-11-2022 was received asking the petitioner to show cause as to why his GST registration should not be cancelled. He replied thereto on 09-12-2022 and submitted that he had no business for eleven months and had filed nil returns. The cancellation order was issued thereafter on 18-1-2023. The petitioner states that an appeal was filed against such cancellation order but that such appeal was rejected as being time barred.