Maragatham Deepa v. The Superintendent of Cgst and Central Excise
GST registration cancellation – non-filing of statutory returns for a continuous period of six months – Section 29(2) of the CGST Act
Case brief
What is this about?
Keywords: GST registration cancellation; revocation of GSTIN 33BMSPT5746H1ZE; Section 29(2) CGST Act; non-filing of returns for six months; Tvl.Suguna Cutpiece Center (2022) 99 GSIR 386; Input Tax Credit restrictions; revival of cancelled registration; Writ of Certiorarified Mandamus; Article 226; Superintendent of CGST and Central Excise Virudhunagar; Madras High Court Madurai Bench. Relevant for advocates handling writ petitions seeking revocation of GST registrations cancelled for delayed/non-filed returns, where relief follows the Suguna Cutpiece Center payment-and-revival conditions.
What did the court decide?
Writ petition disposed of by extending to the petitioner the benefit of the conditions in Tvl.Suguna Cutpiece Center's case — filing of outstanding returns with payment of defaulted tax, interest and late fee within forty-five days (not out of unutilised Input Tax Credit), post-cancellation returns with GST payable in cash, Input Tax Credit utilisation only after departmental scrutiny/approval, and revival of the cancelled GST registration forthwith upon payment and uploading of returns.