Madras High Court
Vadivel Chitra vs / on 7 January, 2025
W.P.(MD) No.278 of 2025
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT
DATED: 07.01.2025
CORAM:
THE HONOURABLE MR.JUSTICE K.KUMARESH BABU
W.P.(MD) No.278 of 2025
Vadivel Chitra ... Petitioner
/vs./
The Superintendent of Central GST and C.Excise,
Madurai Rural South Range,
V.P.Rathinasamy Nadar Road,
Bibikulam,
Madurai 625 002. ... Respondent
PRAYER: Writ Petition filed under Article 226 of the Constitution of India for
issuance of Writ of Certiorarified Mandamus, to call for the records on the file of
the respondent in Ref.No. ZA330121097029T dated 26.01.2021 and to quash the
same as illegal, arbitrary, and direct the respondents to revoke the cancellation of
petitioner's GST Registration No. 33BSVPC1933NIZE within such time as may
be directed by this Court.
For Petitioner : Mr.N.Sudalaimuthu
For Respondent : Mr.N.Dilipkumar
Standing Counsel
1/6
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W.P.(MD) No.278 of 2025
ORDER
Heard Mr.N.Sudalaimuthu, learned counsel for the petitioner and
Mr.N.Dilipkumar, learned Standing Counsel for the respondent.
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 have not been filed regularly.
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 Government Advocate 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
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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 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
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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.
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.
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.
7. Accordingly, this Writ Petition is disposed of on the above terms. No
costs.
Index : Yes / No 07.01.2025
Internet : Yes / No
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K.KUMARESH BABU, J.
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07.01.2025
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