Madras High Court
Pandiyan vs The Assistant Commissioner on 8 April, 2025
W.P.(MD)No.9807 of 2025
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT
DATED : 08.04.2025
CORAM:
THE HONOURABLE MR.JUSTICE VIVEK KUMAR SINGH
W.P.(MD)No.9807 of 2025
and
W.M.P.(MD)Nos.7317 and 7318 of 2025
Pandiyan ... Petitioner
-vs-
The Assistant Commissioner,
O/o. Assistant Commissioner Office,
Theni - 1, Theni District. ... Respondent
PRAYER: Writ Petition filed under Article 226 of the Constitution of India, to
issue a Writ of Certiorarified Mandamus, calling for the records of the respondent
in his proceedings in Reference Number : ZA330624068546C dated 18.06.2024
(Order for Cancellation of Registration) and quash the same as illegal, arbitrary
and the direct the respondent to revoke the cancellation of the petitioner's
registration under GST Act bearing GSTIN : 33HRMPM3368F1ZH in
accordance with law, within the time stipulated by this Court.
For Petitioner : Mr.M.Gandhirajan
For Respondent : Mr.J.K.Jayaselan
Government Advocate
____________
Page 1 of 6
https://www.mhc.tn.gov.in/judis ( Uploaded on: 16/04/2025 12:37:16 pm )
W.P.(MD)No.9807 of 2025
ORDER
Heard Mr.M.Gandhirajan, learned counsel for the petitioner and
Mr.J.K.Jayaselan, learned Government Advocate for the respondent.
2. The present Writ Petition is filed challenging the order of cancellation of
the registration of the petitioner on the premise that the statutory returns has not
been filed for a continuous period of six months, thereby invoking Section 29(2)
of CGST Act.
3. It is submitted by the learned counsel for the petitioner that the returns
have been filed and the appropriate taxes have also been paid and the petitioner is
ready to pay any further taxes that may be due, along with late fee and interest, as
required under GST Act.
4. At the outset, it is submitted by both the learned counsel for the
petitioner as well as the learned Senior Standing Counsel for the respondents that
the issue stands covered by a series of judgments, commencing with the decision
in Tvl.Suguna Cutpiece Center Vs. The Appellate Deputy Commissioner (ST)
____________
https://www.mhc.tn.gov.in/judis ( Uploaded on: 16/04/2025 12:37:16 pm )
(GST) and others [(2022) 99 GSIR 386], wherein, under identical
circumstances, this Court has directed the revocation of cancellation of
registration subject to conditions.
5. This Court has been consistently following the directions issued in
Tvl.Suguna Cutpiece Center's case [cited supra]. The relevant portion of the
order is 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.
____________
https://www.mhc.tn.gov.in/judis ( Uploaded on: 16/04/2025 12:37:16 pm )
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.
____________
https://www.mhc.tn.gov.in/judis ( Uploaded on: 16/04/2025 12:37:16 pm )
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.''
6. In view thereof, the benefit extended by this Court vide its earlier order
in Suguna Cutpiece Center's case [cited supra], may be extended to the
petitioner.
7. Accordingly, this Writ Petition is disposed of on the above terms. No
costs. Consequently, connected Miscellaneous Petitions are closed.
NCC : Yes / No 08.04.2025
Index : Yes / No
smn2
To:-
The Assistant Commissioner,
O/o. Assistant Commissioner Office,
Theni - 1, Theni District.
____________
https://www.mhc.tn.gov.in/judis ( Uploaded on: 16/04/2025 12:37:16 pm )
VIVEK KUMAR SINGH, J.
smn2
08.04.2025
____________
https://www.mhc.tn.gov.in/judis ( Uploaded on: 16/04/2025 12:37:16 pm )
