Dhanees Creation v. The Assistant Commissioner (St)
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED : 24.04.2025
CORAM:
THE HONOURABLE MR.JUSTICE VIVEK KUMAR SINGH and W.M.P.(MD)Nos.8496 & 8497 of 2025 Dhanees Creation Rep. by its Proprietor Abdul Aziz ... Petitioner -vsThe Assistant Commissioner (ST), Jaihindpuram Assessment Circle, Commercial Taxes Department Building, Madurai 625 002.
... Respondent PRAYER:- Writ Petition filed under Article 226 of the Constitution of India, to issue a Writ of Certiorarified Mandamus, calling for the records on the file of the respondent in impugned order in FORM GST REG-19 in reference No ZA330824046910L dated 09.08.2024 and quash the same as illegal and violative of principals of natural justice and direct the respondent to restore the petitioner's GST registration in GSTIN/UIN 33AIIPA8394F1ZA. For Petitioner : Mr.K.S.Prakash For Respondent : Mr.J.K.Jayaselan Government Advocate
ORDER
Challenging the impugned assessment order dated 09.08.2024, passed by the respondent, the petitioner has filed the present writ petition.
2. With the consent of both sides, this Writ Petition is taken up for final disposal at the admission stage itself.
3. It is submitted by the learned counsel for the petitioner that the returns have been filed and the appropriate taxes have also been paid and the petitioner is ready to pay any further taxes that may be due, along with late fee and interest, as required under GST Act.
4. At the outset, it is submitted by both the learned counsel for the petitioner as well as the learned Senior Standing Counsel for the respondent that the issue stands covered by a series of judgments, commencing with the decision in Tvl.Suguna Cutpiece Center vs. The Appellate Deputy Commissioner (ST) (GST) and others [(2022) 99 GSIR 386], wherein, under identical circumstances, this Court has directed the revocation of
cancellation of registration subject to conditions.
5. This Court has been consistently following the directions issued in Tvl.Suguna Cutpiece Center's case [cited supra]. 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 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.
xi. No cost.
xii. Consequently, connected Miscellaneous Petitions are
closed.''
6. In view thereof, the benefit extended by this Court vide its earlier order in Suguna Cutpiece Center's case [cited supra], may be extended to the petitioner.
7. Accordingly, this Writ Petition is disposed of on the above terms. No costs. Consequently, the connected miscellaneous petitions are closed. NCC : Yes / No 24.04.2025 Index : Yes / No PKN
To:- The Assistant Commissioner (ST), Jaihindpuram Assessment Circle, Commercial Taxes Department Building, Madurai 625 002.
VIVEK KUMAR SINGH , J.
PKN 24.04.2025