Case brief
What is this about?
Restoration of cancelled GST registration; writ of certiorarified mandamus under Article 226; order dated 03.01.2024 in Reference No ZA330124009839M; GSTN registration No 33APQPJ5165E1ZU; Tvl. Suguna Cutpiece Center conditions for revival; Commercial Tax Officer, Nanguneri Assessment Circle; W.P.(MD) No. 21801 of 2025; Madurai Bench of Madras High Court; C. Saravanan, J.; decided 11.08.2025.
What did the court decide?
Impugned cancellation order set aside; respondent directed to restore the petitioner's GST registration subject to compliance with the conditions imposed in Tvl.Suguna Cutpiece Center (including filing of returns and payment of tax, interest, fine/fee for the defaulted period within 45 days, restrictions on utilisation of Input Tax Credit, and payment of GST in cash for the post-cancellation period); no costs. ¶43