Madras High Court
Tvl.Gouse Constructions vs The Assistant Commissioner (St) on 23 January, 2025
Author: G.K.Ilanthiraiyan
Bench: G.K. Ilanthiraiyan
W.P(MD)No.1684 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.1684 of 2025
and
W.M.P(MD)No.1190 of 2025
Tvl.Gouse Constructions,
Rep. by its Partner Mr.Mahaboobjan
No.11B, Old Police Hospital Street,
Palayamkottai,
Tirunelveli-627 002. ... Petitioner
Vs.
The Assistant Commissioner (ST),
Palayamkottai Assessment Circle,
Tirunelveli. ... 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 of the
respondent in his proceedings in Reference No.ZA331122042967N dated
11.11.2022 and quash the same and further direct the respondent to revoke the
cancellation of the Registration under the GST Act bearing GSTIN/UIN:
33AAHFG8859N1ZO within the time prescribed by this Court.
For Petitioner : Mr.A.Satheesh Murugan
For Respondent : Mr.R.Suresh Kumar,
Addl.Govt.Pleader
1/7
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W.P(MD)No.1684 of 2025
ORDER
The present Writ Petition is filed challenging the order in Reference
No.ZA331122042967N dated 11.11.2022 and to quash the same as illegal,
arbitrary and to direct the respondents to revoke the cancellation of Petitioner
GSTIN/UIN:33AAHFG8859N1ZO within the time prescribed by this Court.
2.Mr.R.Suresh Kumar, learned Additional Government Pleader takes
notice for the respondent. By consent of both parties, the Writ Petition is taken
up for final disposal at the admission stage itself.
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 Additional Government Pleader for the
respondent that the issue stands covered by a series of judgments, commencing
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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 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.
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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 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
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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.
7. Accordingly, this Writ Petition is disposed of on the above terms.
No costs. Consequently, connected miscellaneous petition is also closed.
20.12.2024
NCC:yes/no
Index:yes/no
Internet:yes/no
am
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To:
The Assistant Commissioner (ST),
Palayamkottai Assessment Circle,
Tirunelveli.
https://www.mhc.tn.gov.in/judis
G.K.ILANTHIRAIYAN., J.
am
23.01.2025
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