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IN THE HIGH COURT OF JUDICATURE AT MADRAS
D.BHARATHA CHAKRAVARTHY, J
M/s.S.M.J.Traders, Represented by its Proprietor J.Syed Ismail Gani – Appellant
Versus
The Superintendent, GST & CGST C Excise, Dindigul -1 Range, Dindigul – Respondent
| Table of Content |
|---|
| 1. challenge to gst registration cancellation order. (Para 2) |
| 2. petitioner's intent to resume vs revenue protection. (Para 3 , 4) |
| 3. consideration of prior business proof justifies opportunity. (Para 5 , 6) |
ORDER
This writ petition is filed challenging the impugned order dated 07.10.2024.
2.Upon perusal of the same, it is seen that since the petitioner was issued with the show cause notice dated 04.10.2024 upon information that the petitioner does not conduct any business from the declared place of business and he is only issuing bill or invoice without supply of goods and services in violation of the provisions of the Act, the show cause notice was issued. The petitioner submitted a reply that due to significant financial losses, he had ceased operation and they did not formally cancel the GST. It is also replied that during the said period, they have not submitted any invoices or bills and no sales or services have been conducted. After considering the same, the order impugned in the writ petition was passed on 07.10.2024.
3.The learned counsel appearing on behalf of the petitioner would submit that the petitioner intends to continue the business now only because of
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