Tvl. Bhagwati Mohans Bhojanalaya v. The Commissioner of Commercial Taxes
Case brief
What is this about?
GST registration cancellation quashed; Form GST REG-19; Reference ZA3310240653050 dated 14.10.2024 pre-dating show cause notice 25.09.2024; failure to file returns continuous six months; revocation of cancellation of GSTIN 33AFRPD3065J1ZE; Tvl.Bhagwathi Mohans Bhojanalaya Madurai; Madurai Bench of Madras High Court; W.P(MD)No.15852 of 2025; C.SARAVANAN J.; 12.06.2025; followed Tvl.Suguna Cutpiece Centre (2022) 99 GSTR 386 (Mad); referred W.P.(MD) No.31271 of 2023 Tvl.Blue Diamond Engineers 29.04.2024; allowed at time of admission; no costs.
What did the court decide?
Writ Petition allowed at the time of admission, no costs; petitioner directed to comply with the directions/conditions stipulated in Tvl.Suguna Cutpiece Centre ((2022) 99 GSTR 386 (Mad)), and subject to such compliance the impugned cancellation order (Reference No.ZA3310240653050 dated 14.10.2024) shall stand quashed, effecting revocation of the cancellation of GSTIN Registration No.33AFRPD3065J1ZE.