Madras High Court
Sree Venkateswara Medical vs The Commercial Tax Officer on 2 January, 2025
W.P.(MD).No.31512 of 2024
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT
DATED : 02.01.2025
CORAM
THE HONOURABLE MR.JUSTICE K.KUMARESH BABU
W.P.(MD).No.31512 of 2024
and
W.P.(MD)Nos.26392 and 26393 of 2024
Sree Venkateswara Medical,
Reprsented by its Proprietor,
Subbramaniyan Sureshkumar,
No.41, Velur Main Road,
Velayuthampalayam, Karur,
Tamil Nadu – 639 117. ...Petitioner
Vs
1.The Commercial Tax Officer,
Karur – 4 Assessment Circle,
Karur, Tamil Nadu.
2.The Deputy State Tax Officer – 1,
Karur – 4 Assessment Circle,
Karur, Tamil Nadu. ... Respondents
Prayer: Writ Petition filed under Article 226 of the Constitution of
India praying this Court to issue a Writ of Certiorarified Mandamus,
calling for the records pertaining to the impugned order of the first
respondent in Reference No. ZA3302231108714 dated 22.02.2023 and
quash the same, as the impugned proceedings is in violation of principles
of natural justice, cryptic, arbitrary and further direct the respondent to
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W.P.(MD).No.31512 of 2024
restore and activate the registration of the petitioner under the TNGST
Act, 2017.
For Petitioner : Ms.E.Ann Priscilla Swarnakumari
For Respondents : Mr.R.Suresh Kumar
Additional Government Pleader
ORDER
Heard Ms.E.Ann Priscilla Swarnakumari, learned counsel for the
petitioner and Mr.R.Suresh Kumar, learned Additional Government
Pleader for the respondents.
2. The present Writ Petition is filed challenging the order of the
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.
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4. At the outset, it is submitted by both the learned Counsel for the
petitioner as well as the learned Additional Government Pleader for the
respondents 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.
5. This Court has been consistently following the directions issued
in Tvl.Suguna Cutpiece Center's case. 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
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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.
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
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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
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 Centre's case cited supra, may be
extended to the petitioner.
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7. Accordingly, this Writ Petition is disposed of on the above
terms. No costs. Consequently, connected miscellaneous petitions are
closed.
02.01.2025
NCC:yes/no
Index:yes/no
Internet:yes/no
Nsr
To:
1.The Commercial Tax Officer,
Karur – 4 Assessment Circle,
Karur, Tamil Nadu.
2.The Deputy State Tax Officer – 1,
Karur – 4 Assessment Circle,
Karur, Tamil Nadu.
https://www.mhc.tn.gov.in/judis
K.KUMARESH BABU, J.
Nsr
02.01.2025
https://www.mhc.tn.gov.in/judis
