AMIRTHALINGAM THILAGAVATHY Vs. SUPERINTENDENT, VILLUPURAM

JUDGEMENT

(1.) The petitioner assails the order of cancellation of GST registration, dtd. 3/3/2023.

(2.) The petitioner asserts that he was unaware of the order of cancellation of the GST registration on account of her complete dependence on the consultant. It is further stated that GST returns were filed subsequently up to February 2023. For the periods subsequent thereto, it was stated that the petitioner was unable to file returns on account of the GST portal being inaccessible.

(3.) Learned counsel for the petitioner referred to and relied upon the judgment of this Court in Suguna Cutpiece v. The Appellate Deputy Commissioner (ST)(GST) and others, W.P.Nos.25048 of 2021 batch (Suguna Cutpiece), and contends that the petitioner is entitled to an order along similar lines.