Palanimanickam Shanmugam vs. The Superintendent Of CGST And Central Excise

WP(MD)/28254/2024HC MadrasGSTCNR HCMD01126076202427 November 2024Bench: HONOURABLE MR JUSTICE K.KUMARESH BABU7 pages

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Held

The Court directed the revocation of the cancellation of GST registration, subject to the petitioner filing all pending returns and paying all due taxes, interest, and late fees within 45 days. Input Tax Credit cannot be used for these payments.

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 the law. The procedure for revival of registration after cancellation.

Sections Cited

Not specified

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Cause title — parties, addresses and appearances

W.P.(MD) No.28254 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.28254 of 2024 Palanimanickam Shanmugam, Proprietor of M/s.P.S.Earth Movers, GSTN 33BOPRPS5100P1ZF, 201-A, Punalkulam, Thethuvasalpatti Post, Gandarvakottai Taluk, Pudukottai-613 303. .. Petitioner Vs. The Superintendent of CGST and Central Excise, Pudukkottai 1 Range, Thanjavur II, Thanjavur. .. Respondent Prayer: Petition filed under Article 226 of the Constitution of India, praying for issuance of Writ of Certiorarified Mandamus, to call for the records on the file of the respondent in Reference No.ZA330524038518J dated 09.05.2024 and to quash the same as illegal and arbitrary and direct the respondents to revoke the cancellation of petitioner's GSTN registration No.33BORPS5100P1ZF within such time as may be directed by this Court. _________ Page 1 of 7 https://www.mhc.tn.gov.in/judis W.P.(MD) No.28254 of 2024 For Petitioner : Mr.N.Sudalaimuthu For Respondent : Mr.R.Gowrishankar Standing Counsel

Heard Mr.N.Sudalaimuthu, learned counsel for the petitioner and Mr.R.Gowrishankar, learned Standing Counsel for the resp

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