Madras High Court
M/S.Merlin Traders And Services vs The Gst Superintendent on 13 November, 2024
Author: Mohammed Shaffiq
Bench: Mohammed Shaffiq
W.P. No.35157 of 2023
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 13.11.2024
CORAM
THE HONOURABLE MR.JUSTICE MOHAMMED SHAFFIQ
W.P. No.35157 of 2023
and
W.M.P.Nos.35144 and 35146 of 2023
M/s.Merlin Traders and Services,
Rep. by its proprietor,
Door No.8/5A, Kalaimagal Nagar,
Sulur, Coimbatore,
Tamil Nadu 641 401. .. Petitioner
Vs.
The GST Superintendent,
Palladam 2 Assessment Circle,
State Tax Office,
Coimbatore. .. Respondent
PRAYER: Writ Petition filed under Article 226 of the Constitution of
India, praying to issue a Writ of Certiorarified Mandamus, calling for the
records of the impugned order of cancellation of registration vide
reference No.ZA330223000012R dated 01.02.2023 with retrospective
effect from 27.09.2022 from the files of the respondent herein, quash the
same and further direct the respondent to restore and activate the
registration of the petitioner granted under the Central Goods and
Services Tax Act, 2017 and the Tamil Nadu Goods and Services Tax Act,
2017 in GSTIN 33CHPPS5470J3ZO.
Page 1 of 7
https://www.mhc.tn.gov.in/judis
W.P. No.35157 of 2023
For Petitioner : Ms.Aparna Nandakumar
For Respondent : Mr.K.Mohana Murali
Senior Panel Counsel
ORDER
The present writ petition is filed challenging the order of
cancellation of registration vide reference No.ZA330223000012R dated
01.02.2023 with retrospective effect from 27.09.2022.
2. At the outset, it is submitted by both the learned counsel for the
petitioner as well as the learned Senior Standing Counsel for the
respondent that the issue stands covered by a series of judgments,
commencing with the decision in Tvl.Suguna Cutpiece Center Vs.
Appellate Deputy Commissioner (ST) (GST) and others, wherein, under
identical circumstances, this Court has directed the revocation of
registration subject to conditions.
3. This Court has been consistently following the directions issued
in Tvl.Suguna Cutpiece Center's case. Relevant portion of the order is
https://www.mhc.tn.gov.in/judis
extracted hereunder:
“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 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.
https://www.mhc.tn.gov.in/judis
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.
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.
x. The above exercise shall be carried out by the
respondents within a period of thirty (30) days from
https://www.mhc.tn.gov.in/judis
the date of receipt of a copy of this order.
xi. No cost.
xii.Consequently, connected Miscellaneous Petitions
are closed.”
4. In view thereof, the benefit extended by this Court vide its
earlier order in Suguna Cutpiece Centre's case cited supra, may be
extended to the petitioner.
5. Accordingly, this Writ Petition is disposed of on the above
terms. There shall be no order as to costs.
13.11.2024
Speaking (or) Non Speaking Order
Index:Yes/No
Neutral Citation: Yes/No
spp
To:
The GST Superintendent,
Palladam 2 Assessment Circle,
State Tax Office,
https://www.mhc.tn.gov.in/judis
Coimbatore.
https://www.mhc.tn.gov.in/judis
MOHAMMED SHAFFIQ, J.
spp
and
W.M.P.Nos.35144 and 35146 of 2023
13.11.2024
https://www.mhc.tn.gov.in/judis
