M/s.Chennai Safire Printers v. The Central GST and Central Excise Divisional Office
Case brief
What is this about?
Chennai Safire Printers v. Superintendent, Central GST & Central Excise Divisional Office, Sivakasi | W.P(MD)No.6800 of 2026 and W.M.P.(MD) No.5627 of 2026 | Madurai Bench, Madras High Court | 12.03.2026 | D. Bharatha Chakravarthy, J. | GST registration cancellation (order dated 07.08.2023, CGST Act 2017) set aside; restoration of GSTIN 33ABVPG2599L1ZY on the terms of Tvl. Suguna Cutpiece Center (W.P.Nos.25048 of 2021 batch), Para 229 — returns plus defaulted tax/interest/fine in cash within 45 days; ITC blocked until scrutiny and approval; GSTN portal changes within 30 days; revival on compliance; Article 226 certiorarified mandamus; writ allowed, no costs.
What did the court decide?
Impugned cancellation order dated 07.08.2023 set aside and writ petition allowed on the same twelve terms as Paragraph 229 of Tvl. Suguna Cutpiece Center (batch): (i) file outstanding pre-cancellation returns and pay defaulted tax with interest, fine and belated-filing fee in cash within 45 days; (ii)-(iv) no payment or adjustment of such dues out of unutilised/unclaimed Input Tax Credit, and ITC allowable only after scrutiny and approval by the Department; (v)-(vi) post-cancellation returns declaring correct value of supplies with GST paid in cash, fresh ITC likewise subject to approval; (vii) respondents may impose safeguards against undue ITC passing/bill trading; (viii) registration stands revived forthwith on compliance; (ix)-(x) GST Network/portal changes to enable filings within 30 days; (xi) no costs; (xii) connected miscellaneous petition closed. Restoration of GSTIN 33ABVPG2599L1ZY follows on compliance.