M/S.Cdd Consult Pvt Ltd v. The Superintendent Of Central Tax

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED : 17.09.2025 CORAM :

THE HONOURABLE MR. JUSTICE C.SARAVANAN W.P.No.35173 of 2025 and WMP.No.39372 of 2025 M/s.CDD Consult Pvt. Ltd., Represented by the Director J.Rajarajan No.36, D J Illam (Gr Flr), Chavadi Street, Pallavaram, Chennai - 600 043.

... Petitioner Vs The Superintendent of Central Tax, Office of the Central GST, Kundrathur - II Range, Pallavaram Division, Pallavaram Circle, Tamil Nadu.

... Respondent Prayer: Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorarified Mandamus, to call for the records of the respondent herein in the impugned proceedings vide Respondent vide Form REG-19 bearing Ref. No.ZA3305240334023 dated 08.05.2024 passed against the petitioner cancelling GST Registration No.33AAICC61441Z9 pending disposal of this writ petition.

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For Petitioner :

Mr.S.Rajendran For Respondent :

Ms.Rajnish Pathiyil Standing Counsel

O R D E R

Ms.Rajnish Pathiyil, learned Standing Counsel takes notice on behalf of the respondent.

2. Heard the learned counsel for the Petitioner and the learned Standing Counsel for the Respondent.

3. In this writ petition, the Petitioner has challenged the impugned order dated 08.05.2024 in Form GST REG-2019 pursuant to the Show Cause Notice dated 12.03.2024, whereby the petitioner's GST registration had been cancelled with effect from 08.05.2024.

4. The learned counsel for the Petitioner and the learned counsel for the Respondent confirm that the issue is now squarely covered by the decision 2/5

of this Court in M/s.Suguna Cutpiece Center Vs. Appellate Deputy Commissioner (ST) (GST) and another, 2022 (61) G.S.T.L. 515 (Mad). Relevant portion from the said decision is extracted below:- "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 peirod 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 utilized 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 utilized only after scrutinizing 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 3/5

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 closed."

5. Subject to the Petitioner complying with the above requirements, this Writ Petition stands disposed of. No costs. Connected Miscellaneous Petitions are closed.

17.09.2025 dh Index: Yes/No Internet: Yes/No To The Superintendent of Central Tax, Office of the Central GST, Kundrathur - II Range, Pallavaram Division, Pallavaram Circle, Tamil Nadu.

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C.SARAVANAN.J., dh W.P.No.35173 of 2025 17.09.2025 5/5