Madras High Court
M/S. Ramesh And Co vs The Assistant Commissioner on 4 June, 2025
Author: Krishnan Ramasamy
Bench: Krishnan Ramasamy
WP No. 19641 of 2025
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 04-06-2025
CORAM
THE HONOURABLE MR JUSTICE KRISHNAN RAMASAMY
WP No. 19641 of 2025
and
W.M.P.Nos.22039 & 22045 of 2025
M/s. Ramesh and Co,
Represented by its Proprietor
Mr.R.Balan,
No.53, Theepanjamman Nagar,
Mathanankuppam, Kolathur,
Chennai, Tamil Nadu 600 099.
Petitioner
Vs
1. The Assistant Commissioner,
Surapattu Assessment Circle,
Integrated Commercial Taxes Office Complex,
Room No.119, Vepery, Chennai 600 003.
2. The Branch Manager,
AXIS Bank,
Kolathur Branch,
Poombhuar Nagar, Kolathur,
Chennai 600 099.
Respondents
PRAYER: Writ Petition filed under Article 226 of the Constitution of India,
praying to issue Writ of Certiorari, to call for the records comprised in
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WP No. 19641 of 2025
impugned Order Ref No.ZA330225029841T dated 06/02/2025 on the file of
the 1st Respondent and quash the same.
For Petitioner : Mr.P.Purushotham
For Respondents : Mr.T.N.C.Kaushik,
Additional Government Pleader
(Taxes) for R1
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 06.02.2025 on the premise
that the statutory returns has not been filed for a continuous period of more than
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 Additional Government Pleader for the first
Respondent that the issue stands covered by a series of judgments, commencing
with the decision in Tvl.Suguna Cutpiece Center Vs. Appellate Deputy
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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
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
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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.
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.”
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.
6. Accordingly, this Writ Petition is disposed of on the above terms.
No costs. Consequently, connected miscellaneous petition are closed.
04-06-2025
jd
Index:Yes/No
Speaking/Non-speaking order
Internet:Yes
Neutral Citation:Yes/No
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To
1. The Assistant Commissioner,
Surapattu Assessment Circle,
Integrated Commercial Taxes Office
Complex, Room No.119, Vepery,
chennai- 600 003.
2. The Branch Manager,
AXIS Bank,
Kolathur Branch,
Poombhuar Nagar, Kolathur,
Chennai – 600 099.
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KRISHNAN RAMASAMY J.
jd
04-06-2025
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