Gayathri vs The Commercial Tax Officer
2025 Latest Caselaw 1624 Mad

Citation : 2025 Latest Caselaw 1624 Mad
Judgement Date : 8 January, 2025

Madras High Court

Gayathri vs The Commercial Tax Officer on 8 January, 2025

Author: Mohammed Shaffiq

Bench: Mohammed Shaffiq

                                                                               W.P. No.490 of 2025

                              IN THE HIGH COURT OF JUDICATURE AT MADRAS

                                                DATED : 08.01.2025

                                                     CORAM

                         THE HONOURABLE MR.JUSTICE MOHAMMED SHAFFIQ

                                              W.P. No.490 of 2025
                                                      and
                                          W.M.P.Nos.580 and 581 of 2025

                     Gayathri                                                .. Petitioner
                                                        Vs.
                     The Commercial Tax Officer,
                     Sathyamangalam,
                     No.1, Gobaldu Lane,
                     Rangasamudram, Sathyamangalam,
                     Erode 638 402.                                          ... Respondent

                     PRAYER: Writ Petition filed under Article 226 of the Constitution of
                     India, praying to issue a Writ of Certiorarified Mandamus, to call for the
                     records pertaining to the impugned order dated 31.07.2024 vide
                     Reference No.ZA330724244079H passed by the respondent and quash
                     the same and consequently direct the respondent to restore the
                     petitioner's GST Registration No.33BAMPG2589M2Z7 granted under
                     the TNGST / CGST Act, 2017.

                                   For Petitioner   : Ms.R.Reshma
                                                      for Mr.K.Vasanthanayagan

                                   For Respondent   : Mr.G.Nanmaran
                                                      Special Government Pleader




                     Page 1 of 6
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                                                                                       W.P. No.490 of 2025

                                                         ORDER

The present Writ Petition is filed challenging the order of

cancellation of registration of the petitioner dated 31.07.2024 on the

premise that the returns has not been filed from November 2023.

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

petitioner as well as the learned Special 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. 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

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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 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

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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.