RAMAKRISHNAN MAHALINGAM Vs. STATE TAX OFFICER (CIRCLE)

JUDGEMENT

(1.) Heard Mr.Karthik Ranganathan, learned counsel for the petitioner and Mr.ANR.Jayaprathap, learned Government Advocate for the respondents.

(2.) The challenge in this writ petition is to a deficiency memo dated 05.10.2020 issued by the 2 nd respondent, the first appellate authority under the Tamil Nadu Goods and Services Tax Act, 2017 (in short 'TNGST') wherein, the appeal of the petitioner has been rejected on the ground that the Input Tax Credit (ITC) availed for various periods was ineligible. The appellate authority has instructed the petitioner to remit the amount due in order to have the appeal admitted.

(3.) The petitioner was holding GST Registration Certificate issued on 02.08.2018, effective 01.07.2017. A show cause notice was issued by the first respondent assessing officer on 22.07.2019 calling upon the petitioner to show cause why the registration not be cancelled, since the petitioner had not filed returns for a continuous period of six months. The non-filing of the returns is admitted. Thereafter, the registration came to be cancelled on 16.09.2019, which is also challenged by way of the present writ petition.