NICO TILES MADHAVAM Vs. STATE TAX OFFICER

JUDGEMENT

(1.) Petitioner challenges a series of monthly assessment orders issued under sec. 62 of the Central Goods and Services Tax Act, 2017 (for short, 'the Act1). As per the impugned orders of assessment, produced as Ext.P3 and Ext.P3 (a) to Ext.P3(r), it was stated that petitioner having failed to furnish returns in spite of notice under sec. 46 of the Act, assessments have been carried out for the respective periods.

(2.) The tax periods involved in Ext.P3 and Ext.P3 (a) to Ext.P3(r) are for the period from November, 2017 to May, 2019. According to the petitioner, the assessment orders issued under sec. 62 of the Act are illegal, warranting an interference by this Court, since petitioner had requested cancellation of registration with effect from 31/12/2017 and that the assessment orders were issued ignoring the said request. Petitioner also alleged that, based on the request of the petitioner for cancellation of registration, the Proper Officer had cancelled the registration by Ext.P6 effective from 31/12/2017 and hence issuing Ext.P3 and Ext.P3(a) to Ext.P3(r) assessment orders for the period November, 2017 to May, 2019 are without authority.

(3.) I have heard Smt.M.K.Hajara, learned counsel for the petitioner as well as Dr.Thushara James, learned Senior Government Pleader for the respondents.