Madras High Court
M/S. Trichy Jewellery vs / on 23 January, 2025
Author: G.K.Ilanthiraiyan
Bench: G.K.Ilanthiraiyan
W.P.(MD)No.1865 of 2025
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT
DATED: 23.01.2025
CORAM:
THE HONOURABLE MR.JUSTICE G.K.ILANTHIRAIYAN
W.P.(MD)No.1865 of 2025
M/s. Trichy Jewellery
Manufacturer Consortium Private Limited,
Represented by its Director,
M. Samson. ... Petitioner
/Vs./
The Assistant Commissioner (ST),
Rockfort Assessment Circle,
Commercial Tax Buildings,
Trichy. ... Respondent
PRAYER: Petition filed under Article 226 of the Constitution of India, to
issue a Writ of Certiorarified Mandamus, to call for the records on the
file of the respondent in Reference No ZA3312200228641 dated
4/12/2020 and to quash the same as illegal, arbitrary, and direct the
respondents to revoke the cancellation of petitioner's GSTN registration
No 33AADCT7597D1Z5 within such time as may be directed by this
Court.
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W.P.(MD)No.1865 of 2025
For Petitioner : Mr.S.Karunakar
For Respondents : Mr.R.Suresh Kumar
Additional Government Pleader
ORDER
The present writ petition is filed challenging an order of the
cancellation of the registration of the petitioner on the premise that the
statutory returns has not been filed.
2. It is submitted by the learned counsel for the petitioner that
returns have been filed properly upto March, 2020 and appropriate taxes
have also been paid and for the remaining period from April, 2020, the
petitioner was not able to upload the monthly returns. However, he
would submit that the petitioner is ready to file the returns once the portal
is opened and seeks restoration of the GSTN registration.
3. 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 vs. Appellate
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Deputy Commissioner (ST) (GST) and others reported in 2022 (2) TMI
933, wherein, under identical circumstances, this Court has directed the
revocation of registration subject to conditions.
4. 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
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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
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trading by taking advantage of this order.
vii. On payment of tax, penalty and uploading
of returns, the registration shall stand revived
forthwith.
ix. On payment of tax, penalty and uploading of
returns, the registration shall stand revived forthwith.
x. 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.”
5. 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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6. Accordingly, this Writ Petition is disposed of on the above
terms. There shall be no order as to costs.
23.01.2025
Index : Yes / No
NCC : Yes / No
Sm
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TO:-
The Assistant Commissioner (ST),
Rockfort Assessment Circle,
Commercial Tax Buildings,
Trichy.
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G.K.ILANTHIRAIYAN, J.
Sm
Order made in
Dated:
23.01.2025
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