M/S. Vadivuamman Industries, v. The Joint Commissioner Of Gst And Central Excise,

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 22.04.2025

CORAM

THE HON'BLE MR.K.R.SHRIRAM, CHIEF JUSTICE AND THE HON'BLE MR.JUSTICE MOHAMMED SHAFFIQ M/s.Vadivuamman Industries, 55/7, Melur Main Road, Uthangudi, Madurai, Tamil Nadu 625 107 rep. By its Proprietor Nanthakumar : Petitioner versus 1.The Joint Commissioner of GST & Central Excise, Madurai Division, Madurai II, No.4, Lal Bhagadur Shastri Road, Bibikulam, Madurai 625 002 2.The Superintendent of GST & Central Excise, Melur, Madurai North East Range, No.4, Lal Bhagadur Shastri Road, Bibikulam, Madurai 625 002 3.The Union of India, rep. By its Secretary, Ministry of Finance, Rajpath, E Block, Central Secretariat, New Delhi 110 011 : Respondents

Prayer: Petition filed under Article 226 of the Constitution of India for issuance of a Writ of Certiorarified Mandamus calling for the records on the file of 2nd respondent dated 10.08.2022 in Reference No.ZA3308220352502 and to quash the same and direct through respondent No.1 to respondent No.2 to revoke the cancellation of the petitioner's GST registration in GSTIN/UIN 33AFMPN2798B1ZC.

For Petitioner :

No appearance For Respondents :

Mr.C.Harsha Raj, Additional Government Pleader

ORDER

(Order of the Court was made by the Hon'ble Chief Justice) Counsel for petitioner is absent.

2. Counsel for Revenue states that the issue involved in this petition is covered by a judgment of this Court in Tvl. Suguna Cutpiece Center vs. The Appellate Deputy Commissioner (ST) (GST), Salem1.

3. Therefore, the petition is allowed.

2022 SCC OnLine Mad 9099

4. The parties are directed to comply with the conditions given in paragraph 227 of the said judgment, which reads as follows: "227. 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 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."

5. There will be no order as to costs. Consequently, the interim application also stands disposed of.

(K.R.SHRIRAM, CJ.) (MOHAMMED SHAFFIQ, J.) 22.04.2025 Index : Yes/No : Yes/No tar

To 1.The Joint Commissioner of GST & Central Excise, Madurai Division, Madurai II, No.4, Lal Bhagadur Shastri Road, Bibikulam, Madurai 625 002 2.The Superintendent of GST & Central Excise, Melur, Madurai North East Range, No.4, Lal Bhagadur Shastri Road, Bibikulam, Madurai 625 002 3.The Secretary, Ministry of Finance, Union of India, Rajpath, E Block, Central Secretariat, New Delhi 110 011

THE HON'BLE CHIEF JUSTICE AND MOHAMMED SHAFFIQ , J.

(tar) 22.04.2025