Madras High Court

Venkatesan vs The Commercial Tax Officer on 4 June, 2025

Author: Krishnan Ramasamy

Bench: Krishnan Ramasamy

                                                                                             WP No. 18694 of 2025




                                  IN THE HIGH COURT OF JUDICATURE AT MADRAS

                                                      DATED: 04-06-2025

                                                               CORAM

                        THE HONOURABLE MR JUSTICE KRISHNAN RAMASAMY

                                                    WP No. 18694 of 2025
                                                            and
                                                   W.M.P.No.20923 of 2025
                Venkatesan                                                                                 Petitioner

                                                                    Vs

                1. The Commercial Tax Officer,
                Villupuram I.

                2.The Deputy Commissioner (CT)
                Villupuram.                                                                              Respondents


                PRAYER: Writ Petition filed under Article 226 of the Constitution of India,
                praying to issue Writ of Certiorarified Mandamus, calling for the records
                relating to the impugned Order for Cancellation of Registration vide Form GST
                REG -19 bearing Ref. No:ZA330124053705V dated 11.01.2024 passed by the
                1st Respondent and along with consequential proceeding acknowledgement for
                submission of appeal in vide FORM GST APL-02 bearing reference No.
                ZD330425016299F dated 02.04.2025 issued by the 2nd Respondent and quash
                the same, and further direct the Respondents to restore the GST registration of
                the Petitioner vide GSTIN- 33ADLPV7872M3ZJ.

                                  For Petitioner            : Ms.R.Hemalatha

                                  For Respondents          : Mr.V.Prasanth Kiran,
                                                             Government Advocate (Tax)



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                                                                                         WP No. 18694 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 11.01.2024 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 the consequential

proceeding acknowledgement for submission of appeal in vide FORM GST

APL-02 bearing reference No. ZD330425016299F dated 02.04.2025 issued by

the 2nd Respondent and quash the same, and further direct the Respondents to

restore the GST registration of the Petitioner.

3. At the outset, it is submitted by both the learned counsel for the

petitioner as well as the learned Government Advocate 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

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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

be utilised until it is scrutinized and approved by an appropriate or

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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.

x. The above exercise shall be carried out by the respondents

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within a period of thirty (30) days from the date of receipt of a

copy of this order.