Madras High Court
M/S.Gmr Enterprises vs The Commercial Tax Officer on 15 September, 2023
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT
DATED: 15.09.2023
CORAM
THE HONOURABLE MRS.JUSTICE S.SRIMATHY
W.P.(MD)No.22532 of 2023
and
W.M.P(MD)No.18764 of 2023
M/s.GMR Enterprises,
Represented by its Proprietor,
Mr.G.Michael. ... Petitioner
Vs
The Commercial Tax Officer,
Paramakudi,
Ramanathapuram District. ... Respondent
PRAYER: Writ Petition filed under Article 226 of the Constitution of India for
issuance of Writ of Certiorarified Mandamus, to call for the records of the
respondent in his proceedings in Reference Number: ZA330523054106Y, dated
11.05.2023 and quash the same and further direct the respondent to revoke the
cancellation of Registration under the GST Act bearing GSTIN/UIN:
33AOHPM2353K2ZW.
1/7
https://www.mhc.tn.gov.in/judis
For Petitioner : Mr.A.Satheesh Murugan
For Respondent : Mr.A.K.Manikkam,
Special Government Pleader
ORDER
This writ petition is filed for writ of Certiorarified Mandamus, to
quash the cancellation order in Reference Number:ZA330523054106Y, dated
11.05.2023 and also seeking further direction to the respondent to revoke the
cancellation of Registration under the GST Act bearing GSTIN/UIN:
33AOHPM2353K2ZW. within such time as may be directed by this Court.
2. Heard Mr.A.Satheesh Murugan, the Learned counsel appearing
for the petitioner and Mr.A.K.Manikkam, the Learned Special Government
Pleader appearing for the respondent. With their consent, the writ petition is taken
up for final disposal at the admission stage itself.
3. The petitioner is doing business and voluntarily registered under
GST with Registration No.GSTIN/UIN:33AOHPM2353K2ZW. The petitioner
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has filed returns, but due to financial crises they could not follow the filing of
returns. The petitioner came to know that his registration was cancelled by the
respondent from 11.05.2023 and therefore, the petitioner is not able to file the
returns. Thereafter, the respondent has issued show cause notice, dated
26.04.2023. In the batch of writ petitions filed in W.P.Nos.25048, 25877, 12738
of 2021 before the High Court of Madras in the case of Tvl.Suguna Cut piece Vs
Appellate Deputy Commissioner (ST) (GST) has condoned the delay in revoking
the cancelled GSTN registration. Recently the Government of India has issued
Notification No.03/2023~Central Tax dated 31.03.2023 and has extended the time
up to 30.06.2023, but the extension is granted to taxpayers granting time on or
before 31.12.2022. The petitioner's cancellation is on 11.05.2023, hence the
benefits of the said notification could not be availed by the petitioner. If the
cancellation is set aside and the GST is revoked the petitioner is willing to pay the
GST along with late fee.
4. The further contention of the petitioner is that the show cause
notice, dated 26.04.2023, was issued and after issuing the show cause notice, the
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respondent has cancelled the registration. The contention of the petitioner is that
the impugned order is bereft of any details. In the meanwhile, the respondent has
issued amnesty scheme but the petitioner could not avail the benefit because of
the cancellation of the registration of GST.
5. On perusal of the impugned order, dated 11.05.2023, it is seen that
the respondent has cited the reason that the petitioner has not responded within
stipulated time and the relevant portion is extracted hereunder:
“Whereas no reply to the show cause notice has been
submitted, but you/your authorised representative attended
the personal hearing and made a written or verbal
submissions”.
6. After hearing the rival submissions, this Court has given its
anxious consideration. It is seen from the records that the government has issued
Notification No.03/2023~Central Tax dated 31.03.2023 and has extended the time
up to 30.06.2023, but the extension is granted to taxpayers granting time on or
before 31.12.2022. Unfortunately, the petitioner's cancellation was on 11.05.2023,
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had it been prior to 31.12.2022 then the petitioner would have come within the
time prescribed under the said notification. But the consideration for extension
was pending during that period, hence this Court is of the considered that the
petitioner is entitled to the benefit. Moreover, the issue is covered under the
judgment of Tvl. Suguna Cut Piece's case as stated supra.
7. Therefore, this Court is allowing the writ petition and the
respondent is directed to restore the petitioner's GST registration number. After
restoration the petitioner is directed to file the returns and pay tax and penalty as
per law.
8. With the above said direction, the writ petition is allowed. No
Costs. Consequently, connected miscellaneous petition is closed.
Index : Yes / No 15.09.2023
Internet : Yes
NCC : Yes / No
Ksa
https://www.mhc.tn.gov.in/judis
To
The Commercial Tax Officer,
Paramakudi,
Ramanathapuram District.
https://www.mhc.tn.gov.in/judis
S.SRIMATHY, J
ksa
W.P.(MD)No.22532 of 2023
15.09.2023
https://www.mhc.tn.gov.in/judis
