Madras High Court
Mrs.Vadivelu Priyadharshini vs The Assistant Commissioner (Ct) on 24 January, 2025
Author: Mohammed Shaffiq
Bench: Mohammed Shaffiq
W.P. No.2005 of 2025
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 24.01.2025
CORAM
THE HONOURABLE MR.JUSTICE MOHAMMED SHAFFIQ
W.P. No.2005 of 2025
and
W.M.P. No.2333 of 2025
Mrs.Vadivelu Priyadharshini ... Petitioner
Vs.
The Assistant Commissioner (CT),
JJ Nagar Assessment (Circle),
Zone X, Chennai South,
38 & 39, JJ Complex, Thirumangalam,
Anna Nagar, Chennai-600 040. ... Respondent
PRAYER: Writ Petition filed under Article 226 of the Constitution of India,
praying to issue a Writ of Certiorarified Mandamus calling for the records of the
Respondent relating to the impugned order Reference Number –
ZA331022050540D dated 17.10.2022 and quash the same as illegl and arbitrary
and devoid of merit and consequentially to restore the petitioner's registration of
GSTIN-33BTRPP9031M1Z0.
For Petitioner : Mr.R.Rajesh
for Mr.P.Sivagaminathan
For Respondent : Mr.G.Nanmaran
Special Government Pleader
https://www.mhc.tn.gov.in/judis
1/6
W.P. No.2005 of 2025
ORDER
By consent of both sides, this writ petition is taken up for final disposal at
the stage of admission itself.
2. The present Writ Petition is filed challenging the order of the
cancellation of the registration of the petitioner dated 17.10.2022 on the premise
that the statutory returns has not been filed for a continuous period of six months
thereby invoking Section 29(2) of CGST Act.
3. 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.
4. 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
https://www.mhc.tn.gov.in/judis
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 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
https://www.mhc.tn.gov.in/judis
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.
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.
https://www.mhc.tn.gov.in/judis
6. Accordingly, this Writ Petition is disposed of on the above terms.
No costs. Consequently, connected miscellaneous petition is closed.
24.01.2025
Speaking (or) Non Speaking Order
Index : Yes/ No
Neutral Citation: Yes/No
mka
To:
The Assistant Commissioner (CT),
JJ Nagar Assessment (Circle),
Zone X, Chennai South,
38 & 39, JJ Complex, Thirumangalam,
Anna Nagar, Chennai-600 040.
https://www.mhc.tn.gov.in/judis
MOHAMMED SHAFFIQ, J.
mka
24.01.2025
https://www.mhc.tn.gov.in/judis
