Judgment · High Court
Case at a glance
Outcome
Allowed
In the light of the above discussion, these Writ Petitions are allowed subject to the following conditions: i
Provisions considered
- Constitution of India art. 226
Judgment
W.P.No.32904 of 2025 IN THE HIGH COURT OF JUDICATURE AT MADRASDATED : 01.09.2025CORAMTHE HONOURABLE MR.JUSTICE MOHAMMED SHAFFIQW.P.No.32904 of 2025andWMP No.36885 of 2025 Genuine Developers, rep. By its Managing Partner, M.Santhi: PetitionerVs.The Commercial Tax OfficerThriumudivakkam Assessment Circle, Integrated Building for Commercial Tax &Registration Department (South Tower)Nandanam, Chennai 600 035: RespondentPRAYER: Writ Petition filed under Article 226 of the Constitution of India, praying to issue Writ of Certiorarified Mandamus to call for the records of the respondent in Order for Cancellation of Registration in Form GST REG-19 dated 24.11.2023 in GSTIN 33AALFG6353K1Z5 bearing Reference No. ZA3311231089014 and quash the same as illegal arbitrary and in violation of principle of natural justice and further direct the respondent to restore the GST registration of the petitioner in GSTIN 33AALFG6353K1Z5.For Petitioner : Mr.C.RekhakumariFor Respondent : Mr.T.N.C.KoushikAdditional Government Pleader (Taxes)1/6 https://www.mhc.tn.gov.in/judis W.P.No.32904 of 2025ORDERBy 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 24.11.2023 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 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. 2/6 https://www.mhc.tn.gov.in/judis W.P.No.32904 of 20254. 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.
Operative part
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 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 3/6 https://www.mhc.tn.gov.in/judis W.P.No.32904 of 2025 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 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 4/6 https://www.mhc.tn.gov.in/judis W.P.No.32904 of 2025closed.” 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 petitions is closed. 01.09.2025Speaking (or) Non Speaking OrderNeutral Citation: Yes/NomrnToThe Commercial Tax OfficerThriumudivakkam Assessment Circle, Integrated Building for Commercial Tax &Registration Department (South Tower)Nandanam, Chennai 600 0355/6 https://www.mhc.tn.gov.in/judis W.P.No.32904 of 2025MOHAMMED SHAFFIQ, J.(mrn)W.P.No.32904 of 202501.09.20256/6
Questions this judgment answers
What did the Court decide in this case?
The Court recorded the following disposition: In the light of the above discussion, these Writ Petitions are allowed subject to the following conditions: i
Which statutory provisions did this judgment involve?
Constitution of India — art. 226.
Precedent status how later indexed judgments have treated this case
No known negative treatment found in the Courts & Cases corpus.
This is a result about the indexed corpus, not a finding that the judgment remains good law. Coverage may be incomplete.