Tvl.K.Ramar vs. The Commissioner Of CGST And Central Excise
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Cause title — parties, addresses and appearances
ORDER Heard Mr.R.Veeramanikandan, learned counsel for the petitioner and Mr.RGowrishankar, learned Central Government Standing Counsel for the respondents.
The present Writ Petition is filed challenging an order of cancellation of the registration of the petitioner on the premise that the statutory returns have not been filed for a continuous period of six months.
It is submitted by the learned counsel for the petitioner that 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 the Goods and Services Tax Act. _________ https://www.mhc.tn.gov.in/judis
At the outset, it is submitted by both the learned counsel for the in Tvl.Suguna Cutpiece Center's case. 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 _________ https://www.mhc.tn.gov.in/judis 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 _________ https://www.mhc.tn.gov.in/judis 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. vii. On payment of tax, penalty and uploading of returns, the registration shall stand revived forthwith. ix. On payment of tax, penalty and uploading of returns, the registration shall stand revived forthwith. x. 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.” _________ https://www.mhc.tn.gov.in/judis
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.
Accordingly, this Writ Petition stands disposed of on the above terms. There shall be no order as to costs.
2025 NCC : Yes/No Index : Yes/No Internet : Yes abr To 1.The Commissioner of CGST & Central Excise, O/o. The Commissioner of CGST & Central Excise, No.4, Lal Bahadur Shashtri Marg, C.R.Buildings, Bibikulam, Madurai-625 002. 2.The Superintendent, Thirumangalam Range, O/o. Madurai-I Division (CGST & Central Excise), No.5, Dr.Rathinasamy Nadar Road, Bibikulam, Madurai-625 002. _________ https://www.mhc.tn.gov.in/judis K.KUMARESH BABU, J. abr Dated: 21.01.2025 _________ https://www.mhc.tn.gov.in/judis
Reproduced from the public record of the Madras High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.