K.Radhakrishnan vs. The Commissioner Of CGST And Central Excise

WP(MD)/28251/2024HC MadrasGSTCNR HCMD01126211202427 November 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. This was subject to the petitioner filing all pending returns, paying all due taxes, interest, and penalties within a specified period.

Facts

The petitioner's GST registration was cancelled for non-filing of statutory returns. The petitioner claimed that returns were filed and taxes paid, and offered to pay any outstanding dues with late fees and interest.

Key Issues

Whether the cancellation of GST registration for non-filing of returns is justified when the assessee claims to have filed returns and paid taxes, and is willing to rectify any deficiencies.

Sections Cited

Not explicitly mentioned in the provided text, but the context refers to provisions of the Goods and Services Tax Act and Rules related to registration and returns.

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Cause title — parties, addresses and appearances

W.P.(MD) No.28251 of 2024 BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED : 27.11.2024 CORAM: THE HONOURABLE MR.JUSTICE K.KUMARESH BABU W.P.(MD) No.28251 of 2024 K.Radhakrishnan .. 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, West Veli Street, O/o. The Commissioner of CGST & Central Excise, No.4, Lal Bahadur Shashtri Marg, C.R.Buildings, Bibikulam, Madurai-625 002. .. Respondents Prayer: Petition filed under Article 226 of the Constitution of India, praying for issuance of Writ of Certiorarified Mandamus, to call for the records pertaining to the impugned order of the 2nd respondent in Reference No.ZA3302231181455 dated 23.02.2023 and quash the same and consequently direct the respondents to revoke the cancellation of petitioner's GSTIN.33BCBPR3493Q1ZZ. _________ Page 1 of 7 https://www.mhc.tn.gov.in/judis W.P.(MD) No.28251 of 2024 For Petitioner : Mr.R.Veeramanikandan For Respondents : Mr.R.Gowrishankar Standing Counsel

Heard Mr.R.Veeramanikandan, learned counsel for the petitioner and Mr.R.Gowrishankar, learned Standing Coun

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.