Consortium Clinical Research Pvt Ltd v. Assistant Commissioner (Circle), Podanur (C),

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 16.03.2021

CORAM

THE HONOURABLE DR. JUSTICE ANITA SUMANTH W.P. No.6777 of 2021 Consortium Clinical Research Pvt. Ltd., rep. By its Managing Director, Mr.Ananda Padmanabhan P No.8, 1st Floor, KRS Tower, B.K.Pudur, Kuniyamuthur PO Coimbatore - Palakkad Main road, Coimbatore - 641 008.

...Petitioner

Vs Assistant Commissioner (Circle) Podanur (C) 2nd Floor, Commercial Taxes Building, Dr.Balasundaram Road, Coimbatore - 641 018.

...Respondent

Prayer: Writ Petition filed under Article 226 of the Constitution of India praying to Writ of Mandamus, to direct the Respondent to revoke the cancellation of the petitioner's GST Registration in GSTIN/UIN:33AADCC0364P1ZM.

For Petitioner : Mr.M.R.Gokul Krishnan For Respondent : Mr.ANR.Jayaprathap Government Advocate *********

O R D E R

Mr.ANR.Jayaprathap, learned Government Advocate accepts notice for the respondents and is armed with instructions to proceed with the matter. Hence, by consent of both sides, this Writ Petition is disposed finally, even at the stage of admission.

2. The short prayer is for a mandamus directing the respondent to revoke the cancellation of the petitioner's GST registration. The cancellation has been effected on 31.01.2019 and hence this Writ Petition is way beyond the statutory period https://hcservices.ecourts.gov.in/hcservices/

of limitation provided for filing of appeal challenging the cancellation of registration. No justification emanates from the contents of the affidavit filed in support of the Writ Petition in regard to the delay as well.

3. Be that as it may, the petitioner has filed it representation dated 25.02.2021 before the respondent seeking revokation of cancellation and Mr.Prathap assures the Court that this representation will be considered and disposed by the respondent after hearing the petitioner, within a period of six

(6) weeks from today.

4. Recording the aforesaid, this Writ Petition is closed. No costs.

Sd/- Assistant Registrar(CS VIII) //True Copy// Sub Assistant Registrar sl To Assistant Commissioner (Circle) Podanur (C) 2nd Floor, Commercial Taxes Building, Dr.Balasundaram Road, Coimbatore - 641 018.

+1cc to Mr.K.Rajasekaran, Advocate, S.R.No.16770. +1cc to the Government Pleader, S.R.No.16968. W.P. No.6777 of 2021 PMK(CO) CSR 26.03.2021 https://hcservices.ecourts.gov.in/hcservices/