Madras High Court
Presannaraj vs The Superintendent Of Gst And Central ... on 4 June, 2025
Author: Krishnan Ramasamy
Bench: Krishnan Ramasamy
WP No. 19759 of 2025
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 04-06-2025
CORAM
THE HONOURABLE MR JUSTICE KRISHNAN RAMASAMY
WP No. 19759 of 2025
and
W.M.P.Nos.22186 & 22187 of 2025
Presannaraj Petitioner
S/o.Ganesan,
Rep. by its AV INFRA Proprietor,
1/333M, Kamaraj Nagar,
Nallampalli,
A.Jattihalli,
Dharmapuri District 636 807.
Vs
1. The Superintendent of GST and Central excise,
Dharmapuri Range, No.4/631, B/1,
Kadalaimandi St., Behind Government Medical College,
Teachers Colony, Dharmapuri 636 701.
2.M/s.Megha Engineering and Infrastructures Ltd.,
Old No. 280A, NEW No.395, Meil House,
Anna salai, Teynampet,Chennai 600 018.
Respondents
PRAYER: Writ Petition filed under Article 226 of the Constitution of India,
praying to issue Writ of Certiorarified Mandamus, calling for the records
pertaining to the order vide Reference Number ZA330325175604M for Suo
Motto cancellation of the GST Registration No:33HHBPP7912R1ZN of the
Petitioner and quash the same consequently direct the 1st Respondent to ensure
https://www.mhc.tn.gov.in/judis ( Uploaded on: 06/06/2025 03:46:06 pm )
WP No. 19759 of 2025
that the GST amount due to this petitioner by the 2nd Respondent is paid
accordingly.
For Petitioner : Mr.A.Murugavel
For Respondents : Mr.Rajendran Raghavan,
Senior Standing Counsel,
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 Suo
Motto cancellation of the GST Registration No:33HHBPP7912R1ZN of the
Petitioner 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 and consequential direction to the 1st Respondent to ensure that the
GST amount due to this petitioner by the 2nd Respondent is paid accordingly.
3. At the outset, it is submitted by both the learned Counsel for the
petitioner as well as the learned Senior Standing Counsel for the first
https://www.mhc.tn.gov.in/judis ( Uploaded on: 06/06/2025 03:46:06 pm )
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
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 /
https://www.mhc.tn.gov.in/judis ( Uploaded on: 06/06/2025 03:46:06 pm )
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 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.
https://www.mhc.tn.gov.in/judis ( Uploaded on: 06/06/2025 03:46:06 pm )
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.
6. Asfar as the second portion of the prayer sought for by the petitioner
for a direction to the first respondent to ensure that the GST amount due to this
petitioner by the 2nd respondent is paid. This Court is not inclined to pass any
order in this regard. Accordingly, the second portion of the prayer has been
rejected. In the event, the second respondent failed to remit any GST dues, the
petitioner is liable to pay. It is upto the first respondent to issue separate legal
https://www.mhc.tn.gov.in/judis ( Uploaded on: 06/06/2025 03:46:06 pm )
proceedings for any demand of GST amount, which was collected from the
petitioner already.
7. With the above observations and directions, this Writ Petition is
disposed of. No costs. Consequently, connected Miscellaneous Petitions are
closed.
04-06-2025
jd
Index:Yes/No
Speaking/Non-speaking order
Internet:Yes
Neutral Citation:Yes/No
To
1. The Superintendent of GST and Central excise,
Dharmapuri Range, No.4/631, B/1,
Kadalaimandi St., Behind Government Medical College, Teachers Colony,
Dharmapuri 636 701.
2.M/s.Megha Engineering and Infrastructures Ltd.,
Old No. 280A, NEW No.395, Meil House,
Anna salai, Teynampet,Chennai 600 018.
https://www.mhc.tn.gov.in/judis ( Uploaded on: 06/06/2025 03:46:06 pm )
https://www.mhc.tn.gov.in/judis ( Uploaded on: 06/06/2025 03:46:06 pm )
KRISHNAN RAMASAMY J.
jd
04-06-2025
https://www.mhc.tn.gov.in/judis ( Uploaded on: 06/06/2025 03:46:06 pm )
