Tvl Pandian Infra Private Limited vs. The Commissioner Of CGST And Central Excise

WP(MD)/29417/2024HC MadrasGSTCNR HCMD01124781202406 December 2024Bench: HONOURABLE MR JUSTICE K.KUMARESH BABU7 pages

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Held

The Court directed the revocation of the cancellation of the petitioner's GST registration, subject to certain conditions. These conditions include filing all pending returns, paying outstanding taxes, interest, and penalties, and adhering to specific rules regarding Input Tax Credit.

Facts

The petitioner's GST registration was cancelled for not filing returns for six months. The petitioner claims to have filed returns and paid taxes, and is willing to pay any outstanding dues.

Key Issues

Whether the cancellation of GST registration for non-filing of returns is justified when the assessee is willing to comply with all requirements. The procedure for revival of registration after cancellation due to non-filing of returns.

Sections Cited

Section 29(2)

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Cause title — parties, addresses and appearances

W.P.(MD).No.29417 of 2024 BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED : 06.12.2024 CORAM THE HONOURABLE MR.JUSTICE K.KUMARESH BABU W.P.(MD).No.29417 of 2024 Tvl.Pandian Infra Private Limited, Represented by its Director, Murugaiah Pandian ...Petitioner Vs 1.The Commissioner of CGST & Central Excise, No.4, Lal Bahadur Shashtri Marg, C.R.Buildings, Bibikulam, Madurai – 625 002. 2.The Superintendent, Tuticorin – I, O/o The Assistant Commissioner of CGST & Central Excise, No.C-50, SIPCOT Industrial Complex, Madathur Post, Tuticorin – 628 002. ... Respondents Prayer: Writ Petition filed under Article 226 of the Constitution of India praying this Court to issue a Writ of Certiorarified Mandamus, calling for the records pertaining to the impugned order of the second respondent in Reference No. ZA331223096424P dated 23.12.2023 and quash the same and consequently direct the respondents to revoke the cancellation of the petitioner's GSTIN. 33AALCP0799F1Z7. 1/7 https://www.mhc.tn.gov.in/judis W.P.(MD).No.29417 of 2024 For Petitioner : Mr.B.Rooban For Respondents : Mr.R.Nandakumar Standing Counsel

Heard Mr.B.Ro

The judgment continues below.

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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.