Sri Saai Printers vs. The Additional Commissioner
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Before: and
The petitioner is aggrieved by the impugned order passed by the first respondent dated 30.04.2024. 2. The petitioner had filed an appeal in A.No.246/2023-GST-ADC-MDU, which was rejected vide order in Appeal No.MDU-CGST-ADC-APP-52/2024. 3. In the aforesaid appeal, the petitioner had challenged the order dated 06.03.2023, whereby, the petitioner's GST registration granted on 07.11.2022 was cancelled. The appeal was dismissed on the ground that the petitioner has filed an appeal beyond the condonable period of limitation under Section 107 of the respective Goods and Services Tax Enactments, 2017, by placing reliance on 2/5 https://www.mhc.tn.gov.in/judis the decision of the Hon'ble Supreme Court in the cases of Singh Enterprises Vs Appellate Deputy Commissioner (ST) (GST) and others [(2022) 99 GSIR 386].
Considering the same, the impugned order is quashed and accordingly, GST registration was restored subject to the petitioner complies with the condtion stipulated in the case of the Tvl.Suguna Cutpiece Center stated supra.
The writ petition stands disposed of with the above observations. No costs. Consequently, the connected miscellaneous petition is closed.
2025 NCC : Yes / No Index : Yes / No Internet : Yes / No sn 3/5 https://www.mhc.tn.gov.in/judis To 1.The Additional Commissioner, O/o. the Commissioner of GST/ Central Excise Appeals, Circuit Office at Madurai. 2.The Superintendent of GST and Central Excise, Sivaganga Range, Madurai Division, Madurai. 4/5 https://www.mhc.tn.gov.in/judis C.SARAVANAN, J.
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2025 5/5 https://www.mhc.tn.gov.in/judis
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