Ayyappan vs The Commercial Tax Officer
2025 Latest Caselaw 1459 Mad

Citation : 2025 Latest Caselaw 1459 Mad
Judgement Date : 3 January, 2025

Madras High Court

Ayyappan vs The Commercial Tax Officer on 3 January, 2025

Author: Mohammed Shaffiq

Bench: Mohammed Shaffiq

                                                                             W.P.No.39393 of 2024

                         IN THE HIGH COURT OF JUDICATURE AT MADRAS

                                           DATED : 03.01.2025

                                                  CORAM

                           THE HONOURABLE MR.JUSTICE MOHAMMED SHAFFIQ

                                          W.P.No.39393 of 2024
                                                  and
                                         W.M.P.No.42668 of 2024

               Ayyappan
               Proprietor, M/S.Med Five Health Care,
               27/A1, Old Thanjavur Rastha,
               Mannargudi, Tiruvarur 614 001.                             ..Petitioner
                                                       Vs.
               The Commercial Tax Officer,
               Mannargudi, Water Tank Building,
               1/13, Hospital Road,
               Mannargudi, Tiruvarur 614 001.                             ..Respondent


               PRAYER: Writ Petition filed under Article 226 of the Constitution of India,

               praying to issue Writ of Certiorarified Mandamus and call for the records

               pertaining to the impugned order of cancellation dated 23.12.2022 passed in

               Reference No.ZA331222110216D issued by the respondent and quash the same

               and further direct the respondent to restore the petitioner's GST registration

               bearing GSTIN:33AXQPA1480K1ZG.




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https://www.mhc.tn.gov.in/judis
                                                                                       W.P.No.39393 of 2024

                                  For Petitioner     : Mr.Hari Radhakrishnan

                                  For Respondent     : Mr.C.Harsha Raj,
                                                      Additional Government Pleader.

                                                         ORDER

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.

2. At the outset, it is submitted by both the learned counsel for the petitioner

as well as the learned Additional Government Pleader 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 extracted

hereunder:

https://www.mhc.tn.gov.in/judis

“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.

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

https://www.mhc.tn.gov.in/judis

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 the date of receipt of a copy of this order.