Venkateswara Engineering Construction v. the Assistant Commissioner
Case brief
What is this about?
Keywords: GST registration cancellation; FORM GST REG-19; FORM GST REG-17 show cause notice; ex parte confirmation in absence of reply; non-functioning at principal place of business; quashing and remand for fresh order on merits within 3 months; reply within 30 days; TNGST / CGST Act, 2017; Article 226 certiorarified mandamus; Tvl. Suguna Cutpiece Center (2022) 99 GSTR 386; Assistant Commissioner Dharmapuri; Madras High Court; single-judge bench (C. Saravanan, J.).
What did the court decide?
Impugned FORM GST REG-19 order dated 22.08.2023 quashed; case remitted to the respondent for a fresh decision on merits within 3 months; petitioner permitted to file a reply within 30 days; fresh order to be passed guided by Tvl. Suguna Cutpiece Center (2022) 99 GSTR 386; writ petition disposed of, connected miscellaneous petition closed, no costs. Direct restoration of registration was not ordered.