The Court disposed of a writ petition challenging a cancellation of GST registration due to the business premises being locked. The Court observed the petitioner had an effective alternative remedy before the Joint Commissioner.
Liberty granted to file revision before the Joint Commissioner within one week without limitation bar.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 20.06.2018
CORAM
THE HONOURABLE Mr.JUSTICE T.S.SIVAGNANAM
W.P.No.13596 of 2018 & W.M.P.No.16025 of 2018
Tvl.A.K.Trading Corporation Represented by its Partnet-I.Sadiq Jaffer 68/70, T.H.Road
Kodungaiyur Chennai
Tamil Nadu- 600 118 ... Petitioner
Vs.
Assistant Commissioner (ST) Kodingaiyur Assessment Circle Station 5/79, II Floor
V Cross St, Kaviarasu Kannadasan Nagar Kodingaiyur Chennai – 600 118 ...Respondent
Prayer: Writ Petitions filed under Article 226 of Constitution of India, to issue a Writ of Certiorari calling for the records of the respondent in order dated 27.04.2018 in TIN 33386283882/CST and quash the same.
For Petitioner : Mr.Adithya Reddy
For Respondent : Mr.V.Haribabu
Additional Government Pleader
The petitioner is aggrieved by the order passed by the respondent cancelling the petitioner's registration on the ground that on verification it was found that petitioner's place of business was always locked. As against the impugned order, the petitioner has an effective alternative remedy before the Joint Commissioner (CT), Chennai (North).
2.Learned counsel for the petitioner would submit that the petitioner did not intimate the change of address to the respondent. However, this Court cannot examine as to whether such a statement is genuine or has been made with a view to get over the impugned order. In any event, the factual issue as to whether at the relevant point of time when the Assessing Officer caused enquiry, whether the petitioner was carrying on business has to be agitated before the revisional Authority, namely Joint Commissioner. However, I am of the view that if the petitioner had genuinely changed the business premises, it is open to the petitioner to give an application to the Assessing Officer for recording the new address.
The writ petition is disposed of with the above direction. No costs. Consequently, the connected miscellaneous petition is closed. Sd/Deputy Registrar(CS) //True Copy// Sub Assistant Registrar gpa To Assistant Commissioner (ST) Kodingaiyur Assessment Circle Station 5/79, II Floor V Cross St, Kaviarasu Kannadasan Nagar Kodingaiyur Chennai – 600 118 + 1 cc to Mr.Adithmya Reddy, Advocate Sr.38795 + 1 cc to Mr.Special Government Pleader Sr.39073 W.P.No.13596 of 2018 (CS-DR) EU(27/06/2018 )
1 provisions across 1 enactments
Tvl.A.K.Trading Corporation
Assistant Commissioner (ST)
T.S.Sivagnanam
As recorded by the court registry
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