Allowed

Tvl.Maheswar Tiles Park v. The Superintendent

Madras HC14 Aug 2024WP(MD)/19407/2024

Case brief

AI extract

What is this about?

In this writ petition, the Madurai Bench of the Madras High Court disposed of the matter by applying principles from Tvl. Suguna Cutpiece Center. The Court directed that the impugned cancellation order be revoked subject to strict conditions regarding payment of tax, interest, and utilization of Input Tax Credit后方可.

What did the court decide?

Cancellation of GST registration order quashed; registration circulated to be revoked subject to payment of tax, interest, and approval of Input Tax Credit.

Tvl.Maheswar Tiles Park Vs The Superintendent — GST and Indirect Tax | Madras HC (2024)

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W.P(MD)No.19407 of 2024

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BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT

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DATED : 14.08.2024

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CORAM

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THE HONOURABLE MR.JUSTICE MOHAMMED SHAFFIQ

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W.P(MD)No.19407 of 2024 and W.M.P(MD)No.16464 of 2024

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Tvl. Maheswar Tiles Park, Represented by its Proprietor, Muthuvel.

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... Petitioner

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Vs.

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The Superintendent, Paramakudi, Ramnad Range, Ramanathapuram District. ... Respondent

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Prayer : Writ Petition filed under Article 226 of the Constitution of India, praying this Court to issue a Writ of Certiorarified Mandamus, to call for the records of the respondent in his order in Reference Number:ZA330224253428P, dated 27.02.2024 and quash the same as it is illegal and unjustified and further direct the respondent to revoke the cancellation of the Registration Certificate under the GST Act bearing GSTIN/UIN:33EONPM6614B1Z2 and to pass such other and further order or direction as this Court.

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https://www.mhc.tn.gov.in/judis

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W.P(MD)No.19407 of 2024

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For Petitioner : Mr.A.Satheesh Murugan For Respondent : Mr.R.Nanda Kumar Senior Standing Counsel

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ORDER

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The present writ petition is filed challenging the cancellation of the Registration Certificate vide proceedings, dated 27.02.2024.

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2. At the outset, it is submitted by both the learned Counsel for the petitioner as well as the learned Senior Standing Counsel for the respondent that the issue stands covered by a series of judgments, commencing with the Tvl.Suguna Cutpiece Center Vs. Appellate Deputy Commissioner (ST) (GST)

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and others , wherein, under identical circumstances, this Court has directed the revocation of registration subject to conditions.

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3. This Court has been consistently following the directions issued in

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Tvl.Suguna Cutpiece Center's case. The relevant portion of the order is extracted hereunder:

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https://www.mhc.tn.gov.in/judis

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W.P(MD)No.19407 of 2024

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"229. In the light of the above discussion, these Writ Petitions are allowed subject to the following conditions:

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i. The petitioners are directed to file their returns for the period prior to the cancellation of registration, if such returns have not been already filed, together with tax defaulted which has not been paid prior to cancellation along with interest for such belated payment of tax and fine and fee fixed for belated filing of returns for the defaulted period under the provisions of the Act, within a period of forty five (45) days from the date of receipt of a copy of this order, if it has not been already paid.

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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 these petitioners.

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iii. If any Input Tax Credit has remained utilized, it shall not be utilised until it is scrutinized and approved by an appropriate or a competent officer of the Department.

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iv. Only such approved Input Tax Credit shall be allowed for being utilized thereafter for discharging future tax liability under the Act and Rule.

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v. The petitioners 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 and payment of GST shall also be in cash.

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https://www.mhc.tn.gov.in/judis

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W.P(MD)No.19407 of 2024

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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.

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vii.The respondents may also impose such restrictions / limitation on petitioners as may be warranted to ensure that there is no undue passing of Input Tax Credit pending such exercise and to ensure that there is no violation or an attempt to do bill trading by taking advantage of this order.

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viii. On payment of tax, penalty and uploading of returns, the registration shall stand revived forthwith.

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ix. 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 these petitioners to file their returns and to pay the tax/penalty/fine.

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x. 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.

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xi. No cost.

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xii.Consequently, connected Miscellaneous Petitions are

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closed. "

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W.P(MD)No.19407 of 2024

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4. The writ petition stands disposed of on the above terms. There shall be no order as to costs. Consequently, connected Miscellaneous Petition stands closed.

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14.08.2024

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NCC : Yes / No Index : Yes / No Internet : Yes BTR

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The Superintendent, Paramakudi, Ramnad Range, Ramanathapuram District.

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https://www.mhc.tn.gov.in/judis

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W.P(MD)No.19407 of 2024

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MOHAMMED SHAFFIQ, J.

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BTR

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W.P(MD)No.19407 of 2024

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14.08.2024

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https://www.mhc.tn.gov.in/judis

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Tvl.Maheswar Tiles Park v. The Superintendent

Case brief

What is this about?

What did the court decide?

Tvl.Maheswar Tiles Park v. The Superintendent

Case brief

What is this about?

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