The High Court dismissed a writ petition seeking cancellation of an order regarding GST registration and a show cause notice. The Court held that the petitioner was grossly belated in approaching with no justification for delay and that the impugned order was valid.
Writ of Certiorari and quashing of Show Cause Notice and Order dismissed.
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.
W.P.No.7390 of 2023
IN THE HIGH COURT OF JUDICATURE AT MADRAS
Dated: 10.03.2023
CORAM
THE HONOURABLE DR. JUSTICE ANITA SUMANTH
W.P.No.7390 of 2023 and WMP.No.7476 of 2023
M/s.Shree G G Enterprises, Represented by its Proprietor, T.Chandru, No.47, Anna Street, Redhills, Chennai-600 052. Tamil Nadu.
... Petitioner
Vs
1.The Deputy Commissioner (ST), GST-Appeal, Chennai-I, Chennai-600 006. Tamil Nadu.
2.The Assistant Commissioner (ST), Madhavaram Assessment Circle, Chennai-600 003. Tamil Nadu. ... Respondents
PRAYER: Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorari to call for the records on the files of 2nd Respondent in GSTIN/UIN:3ADJPC0614J1Z2 vide Impugned Show Cause Notice in form GST REG-17 No.ZA331118068959Z dated 24.11.2018 and Impugned Order in form GST REG-19 No.ZA3306220957865 Dated 24.06.2022 passed by the 2nd Respondent and quash as being illegal, Ultra Vires, void ab-initio, arbitrary and unconstitutional within such time as this Court may deem fit and proper in the facts and circumstance of the case.
For Petitioner : Mr.K.Thyagarajan For Respondents : Ms.E.Renganayaki Government Advocate (Taxes)
W.P.No.7390 of 2023
O R D E R
Ms.E.Renganayaki, learned Government Advocate accepts notice for the respondents and is armed with instructions to proceed with the matter finally even at this juncture. Hence, by consent of both sides, this Writ Petition is taken up for final disposal even at the stage of admission.
W.P.No.7390 of 2023
W.P.No.7390 of 2023
Dr.ANITA SUMANTH,J.
Petition. No costs.
10.03.2023
Index : Yes / No Speaking/non-speaking Order Neutral Citation:Yes/No sl
To
1.The Deputy Commissioner (ST), GST-Appeal, Chennai-I, Chennai-600 006. Tamil Nadu.
2.The Assistant Commissioner (ST), Madhavaram Assessment Circle, Chennai-600 003. Tamil Nadu.
W.P.No.7390 of 2023 and WMP.No.7476 of 2023
3 issues framed by the court
Whether the High Court can exercise discretion to entertain a belated writ petition for cancellation of GST registration without justification for delay.
Whether maintainability of a writ petition is barred when the petitioner fails to explain substantial delay beyond statutory remedy periods.
Whether the impugned order of cancellation of GST registration stands confirmed due to lack of explanation for delay in approaching the court.
1 provisions across 1 enactments
M/s. Shree G G Enterprises (Rep. by T. Chandru)
The Deputy Commissioner (ST), GST-Appeal, Chennai-I
The Assistant Commissioner (ST), Madhavaram Assessment Circle
Anita Sumanth
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
