Palanichamy alaguraja v. The Commercial Tax Officer
Case brief
What is this about?
W.P.(MD)No.6317 of 2025; Madurai Bench of Madras High Court; Justice Vivek Kumar Singh; decided 11.03.2025; Palanichamy Alaguraja vs. Commercial Tax Officer, Thiruppathur Assessment Circle; cancellation of GST registration GSTN 33ALKPA0245N1ZB; Reference No.ZA330823052228M dated 10.08.2023; Section 29(2) CGST Act; non-filing of returns for six months; writ of certiorarified mandamus; Article 226; revocation of cancellation; Tvl.Suguna Cutpiece Center, (2022) 99 GSIR 386; Input Tax Credit restrictions; disposed of on terms; no costs.
What did the court decide?
Extension of the Suguna Cutpiece Center directions to the petitioner: file returns for the period prior to cancellation and pay defaulted tax with interest, fine/fee within 45 days; no payment or adjustment out of unutilised/unclaimed Input Tax Credit; Input Tax Credit allowable only after scrutiny and approval by a competent officer; registration to stand revived forthwith on payment and uploading of returns; respondents to instruct GST Network to enable filing/payment on the portal within 30 days; no costs.