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IN THE HIGH COURT OF JUDICATURE AT MADRAS
C. SARAVANAN, J
AMR Trading Corporation, Rep by its Proprietor Manivannan – Appellant
Versus
The Assistant Commissioner ST Porur – Respondent
| Table of Content |
|---|
| 1. petitioner failed to comply with gst notice leading to registration cancellation. (Para 1 , 2 , 3) |
| 2. court remits the case for review with specific compliance directives. (Para 5) |
| 3. writ petition disposed with instructions for authorities. (Para 6) |
ORDER
Heard the learned counsel for the petitioner and the learned Government Advocate for the respondent.
2. In this Writ Petition, the petitioner had challenged the impugned order dated 21.07.2025 in Form GST REG 05 whereby application filed for revocation of cancellation of the registration on 23.01.2025 was rejected in the absence of a reply to Show Cause Notice dated 06.05.2025. It is noticed that earlier the Petitioner was issued with a Show Cause Notice in Form GST REG
17 dated 21.12.2024 wherein it is stated:
“Whereas on the basis of information which has come to my notice, it appears that your registration is liable to be cancelled for the following reasons:
1. Section 29(2)(c)- Person, other than paying tax u/s 10, failed to furnish returns for prescribed periods Remarks:
No return is filed since July 2024 You are hereby directed to furnish a reply to the notice within seven working days from the date of service of
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