S Two Solutions vs. Assistant Commissioner (St)
(Madras High Court, Tamilnadu)

Case Law
Petitioner / Applicant
S Two Solutions
Assistant Commissioner (St)
Madras High Court
Jul 17, 2020
Order No.
W.P. No.215 of 2020 And WMP. No.245 of 2020
TR Citation
2020 (7) TR 2720
Related HSN Chapter/s
Related HSN Code


Heard Mr.Murali, learned counsel for the petitioner and Mr.Mohammed Shaffiq, learned Special Government Pleader for the respondent.

2. By consent expressed by both sides, this Writ Petition is disposed at this stage.

The short point on which the order of cancellation of registration under the provisions of the Central Goods and Service Tax Act, 2017 dated 10.12.2018 is assailed, is non-consideration of reply dated 20.02.2018 filed by the petitioner in response to show cause notice dated 10.12.2018. The notice called upon the petitioner to show cause why the registration not be cancelled owing to non-filing of tax returns.

3. The petitioner has filed a response dated 20.12.2018, which is referred to in the first paragraph of the impugned order itself. In conclusion, however, the respondent proceeds as though there was no response from the petitioner.

Clearly thus, the contents of the response have not been taken into consideration at all.

4. In the light of the aforesaid, the impugned order is set aside. The respondent is at liberty to initiate proceedings afresh, if at all, in accordance with law. This writ petition is allowed. Consequently, connected miscellaneous petition is closed. No costs.

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