Petitioner's GST registration was cancelled for non-filing of returns; appeal was barred by limitation. Following Suguna Cutpiece, the court disposed of the writ petition by directing filing of returns with tax, interest and fee within 45 days, restricting unapproved ITC use, and reviving registration on compliance.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
W.P.No.2486 of 2024
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 06.02.2024
CORAM
THE HONOURABLE MR.JUSTICE SENTHILKUMAR RAMAMOORTHY
W.P.No.2486 of 2024
and W.M.P.Nos.2717 & 2718 of 2024
Priyadharshini Rep. by its Proprietrix, M/s. GK Traders, Having business at , D.No.51, Mahalakshmi Nagar, Near Government Society Bank, Samathur, Pollachi, Coimbatore 642 123. ... Petitioner
-vs-
No. 5 Kamaraj Salai , Chepauk, Chennai 05 .
... Respondents
W.P.No.2486 of 2024
PRAYER : Writ Petition filed under Article 226 of the Constitution of India, pleased to issue a Writ of Certiorarified Mandamus, calling for
the records of impugned order in Reference No.ZA3306230710207 dated 15.06.2023 on the file of the 3rd respondent and direction to the 3rd respondent to revocation of cancellation of GST registration of the petitioner.
For Petitioner : Mr.K.Prabhakaran
For Respondents : Mr.TNC.Kaushik, AGP (T) **********
ORDER
The petitioner challenges an order of cancellation of
registration dated 15.06.2023 and seeks revocation thereof.
supplying construction materials and could not file returns from May
2023 on account of ill-health, the present writ petition is filed.
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in Suguna Cutpiece , this writ petition is disposed of by issuing the following directions:
i. The petitioner is directed to file her returns for the period prior to the cancellation of registration, together with tax dues along with interest thereon and the fee fixed for belated filing of returns within a period of forty five (45) days from the date of receipt of a copy of this order.
ii. It is made clear that such payment of tax, interest, fine / fee and etc. shall not be allowed to be made or adjusted from and out of any Input Tax Credit which may be lying unutilized or unclaimed in the hands of the petitioner.
iii. If any Input Tax Credit has remained unutilized, it shall not be utilised until it is scrutinized and approved by an appropriate or
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competent officer of the Department.
iv. Only such approved Input Tax Credit shall be allowed to utilized thereafter for discharging future tax liability under the Act and Rules.
v. The petitioner shall also pay GST and file the returns for the period subsequent to the cancellation of the registration by declaring the correct value of supplies.
vi. If any Input Tax Credit was earned, it shall be allowed to be utilised only after scrutinising and approving by the respondents or any other competent authority.
vii. On payment of tax, penalty and uploading of returns, the registration shall stand revived forthwith.
viii. The respondents shall take suitable steps by instructing GST Network, New Delhi to make suitable changes in the architecture of the GST Web portal to allow the petitioner to file the returns and to pay the tax / penalty / fine.
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ix. The above exercise shall be carried out by the respondents within a period of thirty (30) days from the date of receipt of a copy of this order.
conditional upon fulfilling the above conditions.
costs. Consequently, W.M.P.Nos.2717 and 2718 of 2024 are closed.
06.02.2024
rna Index : Yes / No Internet : Yes / No Neutral Citation: Yes / No
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To
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SENTHILKUMAR RAMAMOORTHY,J
rna
W.P.No.2486 of 2024 and W.M.P.Nos.2717 & 2718 of 2024
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06.02.2024
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1 issue framed by the court
Whether the cancellation of GST registration can be revoked subject to filing of returns and payment of dues as per conditions laid down in Suguna Cutpiece.
Colour shows how this judgement treated each authority
Marimuthu Venkateshwaran v. The CommissionerReferred
2022 LiveLaw (Mad) 494
Suguna Cutpiece v. The Appellate Deputy Commissioner (ST) (GST) and othersFollowed
W.P.Nos.25048, 25877, 12738 of 2021 etc., batch dated 31.01.2022
1 provisions across 1 enactments
Priyadharshini Rep. by its Proprietrix, M/s. GK Traders
The Additional Chief Secretary/ Commissioner of Commercial Taxes
The Appellate Deputy Commissioner (ST), Goods and Service Tax Coimbatore
The Appellate Deputy Commissioner (ST) Goods and Service Tax Coimbatore
The Commercial Tax Officer, Pollachi (Rural)
Senthilkumar Ramamoorthy
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
