Madras High Court
M/S. Country Club Hospitality & ... vs The Assistant Commissioner ... on 26 April, 2022
W.P.No.10495 of 2022
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 26.04.2022
CORAM :
THE HONOURABLE MR.JUSTICE R.SURESH KUMAR
Writ Petition No.10495 of 2022
and
W.M.P.No. 10187 of 2022
M/s. Country Club Hospitality & Holidays
Ltd., rep. by its Manager – Operations
Mr. D.Sathish …. Petitioner
-Vs-
The Assistant Commissioner (Circle),
Ashok Nagar (C),
Chennai. …. Respondent
Prayer : Writ Petition under Article 226 of the Constitution of India praying for the
issuance of a Writ of Certiorarified Mandamus directing the respondent to produce the
record in Ref.No.ZA3310180081147 and quash the order dated 04.10.2018 passed
therein and further direct the respondent to revive the petitioner's registration in
GSTIN/UIN:33AAACC8276B1ZZ.
For Petitioner : Mr.B.Raveendran
For Respondents : Mr.Richardson Wilson,
Addl. Govt. Pleader
1/6
https://www.mhc.tn.gov.in/judis
W.P.No.10495 of 2022
ORDER
The prayer sought for herein is for a Writ of Certiorarified Mandamus directing
the respondent to produce the record in Ref.No.ZA3310180081147 and quash the
order dated 04.10.2018 passed therein and further direct the respondent to revive the
petitioner's registration in GSTIN/UIN:33AAACC8276B1ZZ.
2. The petitioner is a dealer under the GST regime. The petitioner's
registration under the GST, for the alleged reason of non-filing of return for six
months or more, was cancelled by the respondent on 04.10.2018, as against which,
though an appeal could be filed, the appeal has not been filed for the reason of
COVID-19 pandemic situation.
3. Therefore, challenging the order of cancellation of registration, the present
writ petition has been filed. When similar writ petitions came up for consideration
before this Court in a batch of writ petitions in W.P.No.25048 of 2021 etc.,
(Suguna Cutpiece Centre -Vs- The Appellate Deputy Commissioner
(ST)(GST) and Another), the same were disposed of by a learned Judge of this
Court by order dated 31.01.2022.
4. Following the said order, I have passed similar orders disposing of similar
writ petitions. One such order made in this regard by this Court is W.P.No.3446 of
2022 dated 23.02.2022 in “Sri Vupputur Alwar Chetty's Charities -Vs- The
https://www.mhc.tn.gov.in/judis
W.P.No.10495 of 2022
Assistant Commissioner (ST) and another, where I have passed the following
order.
“ 8. I have considered the said rival submissions made by the learned
counsel appearing for the parties and have perused the materials on
records.
9. Since the issue raised in this writ petition has already been
considered in the exhaustive Judgment of the learned Judge referred above
in the matter of Tvl.Suguna Cutpiece Center's case, where in the operative
portion of the order, in para 229, the learned Judge has given a set of
directions allowing the writ petitions which are reproduced hereunder for
easy reference:
"229. In the light of the above discussion, these Writ Petitions
are allowed subject to the following conditions:-
i. The petitioners are directed to file their returns
for the period prior to the cancellation of registration, if
such returns have not been already filed, together with tax
defaulted which has not been paid prior to cancellation
along with interest for such belated payment of tax and fine
and fee fixed for belated filing of returns for the defaulted
period under the provisions of the Act, within a period of
forty five (45) days from the date of receipt of a copy of this
order, if it has not been already paid.
ii. It is made clear that such payment of Tax,
Interest, fine / fee and etc. shall not be allowed to be made
or adjusted from and out of any Input Tax Credit which may
https://www.mhc.tn.gov.in/judis
W.P.No.10495 of 2022
be lying unutilized or unclaimed in the hands of these
petitioners.
iii. If any Input Tax Credit has remained utilized, it
shall not be utilised until it is scrutinized and approved by
an appropriate or a competent officer of the Department.
iv.Only such approved Input Tax Credit shall be
allowed for being utilized thereafter for discharging future
tax liability under the Act and Rule.
v. The petitioners shall also pay GST and file the
returns for the period subsequent to the cancellation of the
registration by declaring the correct value of supplies and
payment of GST shall also be in cash.
vi. If any Input Tax Credit was earned, it shall be
allowed to be utilised only after scrutinising and approving
by the respondents or any other competent authority.
vii. The respondents may also impose such
restrictions / limitation on petitioners as may be warranted
to ensure that there is no undue passing of Input Tax Credit
pending such exercise and to ensure that there is no
violation or an attempt to do bill trading by taking
advantage of this order.
viii. On payment of tax, penalty and uploading of
returns, the registration shall stand revived forthwith.
ix. The respondents shall take suitable steps by
instructing GST Network, New Delhi to make suitable
changes in the architecture of the GST Web portal to allow
these petitioners to file their returns and to pay the
tax/penalty/fine.
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W.P.No.10495 of 2022
x. The above exercise shall be carried out by the
respondents within a period of thirty (30) days from the
date of receipt of a copy of this order.
xi. No cost.
xii. Consequently, connected Miscellaneous
Petitions are closed."
5. Since the petitioner in this writ petition is also similarly placed, this Court
feels that, the same relief can be extended to this petitioner also and in this regard,
heard the learned Additional Government Pleader appearing for the respondent also.
In that view of the matter, this writ petition is disposed of with the following order.
10. Having gone through the same, I am of the view that, this writ petition also
can be ordered, of course on the same terms referred to above in para 229 of the
Judgment, dated 31.01.2022 in the Tvl.Suguna Cutpiece Centre's case.
11. Accordingly, this writ petition is disposed of in the same terms by allowing
the petition to prefer an appeal, of course by strictly following the conditions imposed
thereon in para 229 of the Judgment. No costs. Consequently, connected
miscellaneous petition is closed.
26.04.2022
Index : Yes/No
Internet : Yes/No
KST
https://www.mhc.tn.gov.in/judis
W.P.No.10495 of 2022
R. SURESH KUMAR, J.
KST
To
The Assistant Commissioner (Circle),
Ashok Nagar (C),
Chennai.
W.P.No.10495 of 2022
26.04.2022
https://www.mhc.tn.gov.in/judis
