Tvl Adavan Foods v. The Commissioner Of Cgst And Central Excise
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED: 17.06.2025
CORAM:
THE HONOURABLE MR.JUSTICE C.SARAVANAN Tvl Adavan Foods, rep. by its Proprietor Arockiasamy Mercy.
... Petitioner Vs
1. The Commissioner of CGST and Central Excise, O/o the Commissioner of CGST and Central Excise, No.4, Lalbahadur Shashtri Marg, C.R.Buildings, Bibikulam, Madurai 625 002.
2. The Superintendent, Thirumangalam, No 4, Lal Bahadur Shashtri Marg, C.R.Buildings, Bibikulam, Madurai.
... Respondents PRAYER: Writ Petition filed under Article 226 of the Constitution of India for issuance of Writ of Certiorarified Mandamus to call for the records pertaining to the impugned order of the second respondent in Reference No.ZA3311230584122, dated 14.11.2023 and quash the same and consequently, 1/6
direct the respondents to revoke the cancellation of petitioner's GSTIN 33AGCPM3703G1ZW.
For petitioner : Mr. R.Veeramanikandan For respondents : Mr.R.Gowrishankar Senior Standing Counsel *****
ORDER
This Writ Petition is disposed of at the time of admission after hearing the learned counsel for the petitioner and learned Senior Standing Counsel for the respondents.
2. The petitioner has challenged the impugned order cancelling GST registration of the petitioner.
3. This Court is regularly following the earlier order passed in Tvl.Suguna Cutpiece Center Vs. Appellate Deputy Commissioner (ST) (GST) and others, in W.P.Nos.25048, 25877, 12738 of 2021 and etc., batch (decided on 31.01.2022), wherein this Court had ordered as follows:
229. In the light of the above discussion, these Writ Petitions are allowed subject to the following conditions:- 2/6
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 and etc. batch 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 3/6
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 and etc. batch 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."
4. Under these circumstances, the impugned order is set aside and the respondents are directed to restore the GST registration subject to the petitioner complying with the conditions imposed in Tvl.Suguna Cutpiece Center's case (cited supra).
5. This Writ Petition is allowed, with the above observations. No costs. Index : Yes / No 17.06.2025 Internet : Yes / No apd 4/6
To
1. The Commissioner of CGST and Central Excise, O/o the Commissioner of CGST and Central Excise, No.4, Lalbahadur Shashtri Marg, C.R.Buildings, Bibikulam, Madurai 625 002.
2. The Superintendent, Thirumangalam, No 4, Lal Bahadur Shashtri Marg, C.R.Buildings, Bibikulam, Madurai.
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C.SARAVANAN, J.
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