Madras High Court
Santhiyagu Maria Jesudas vs The Assistant Commissioner (St) on 22 April, 2025
Author: Mohammed Shaffiq
Bench: Mohammed Shaffiq
WP No.5573 of 2023
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 22.04.2025
CORAM
THE HON'BLE MR.K.R.SHRIRAM, CHIEF JUSTICE
AND
THE HON'BLE MR.JUSTICE MOHAMMED SHAFFIQ
WP No.5573 of 2023
and
WMP No.5589 of 2023
Santhiyagu Maria Jesudas : Petitioner
Vs
The Assistant Commissioner (ST)
Guindy Assessment Circle
Chennai : Respondent
Prayer: Petition filed under Article 226 of the Constitution of India for
issuance of a Writ of Certiorari calling for the records of the respondent in
his proceedings in Reference number - ZA3303220451651 quash the order
for cancellation of Registration dated 10.03.2022 passed therein
For Petitioner : Mr.P.V.Sudakar
For Respondent : Ms.Amrita Dinakaran,
Government Advocate
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WP No.5573 of 2023
ORDER
(Order of the Court was made
by the Hon'ble Chief Justice)
Counsel for petitioner states that the issue involved in this petition is
covered by a judgment of this Court in Tvl. Suguna Cutpiece Center vs.
The Appellate Deputy Commissioner (ST) (GST), Salem1 .
2. Counsel for Revenue concurs.
3. Therefore, the petition is allowed.
4. The parties are directed to comply with the conditions given in
paragraph 227 of the said judgment, which reads as follows:
“227. 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
1 2022 SCC OnLine Mad 9099
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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.
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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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.”
5. There will be no order as to costs. Consequently, the interim
application also stands disposed of.
(K.R.SHRIRAM, CJ.) (MOHAMMED SHAFFIQ, J.)
22.04.2025
Index : Yes/No
Neutral Citation : Yes/No
tar
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To
The Assistant Commissioner (ST)
Guindy Assessment Circle
Chennai
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THE HON'BLE CHIEF JUSTICE
AND
MOHAMMED SHAFFIQ, J.
(tar)
22.04.2025
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