Tvl. Jp Lifts vs. The Commissioner Of Commercial Taxes

WP(MD)/27224/2024HC MadrasGSTCNR HCMD01118410202418 November 2024Bench: HONOURABLE MR JUSTICE K.KUMARESH BABU7 pages

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Held

The Court directed the revocation of the cancellation of registration, subject to the petitioner fulfilling certain conditions regarding filing pending returns and paying all dues, including interest and penalties.

Facts

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

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 defaults.

Sections Cited

Section 29(2)

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Cause title — parties, addresses and appearances

W.P.(MD).No.27224 of 2024 BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED : 18.11.2024 CORAM THE HONOURABLE MR.JUSTICE K.KUMARESH BABU W.P.(MD).No.27224 of 2024 Tvl.JP LIFTS, Represented by its Proprietor, J.Jayakumar ...Petitioner Vs 1.The Commissioner of Commercial Taxes, O/o.The Principal and Special Commissioner of Commercial Taxes, Ezhilagam, Chepauk, Chennai – 600 005. 2.The Assistant Commissioner (Circle), Thirumangalam Assessment Circle, Commercial Taxes Office, Sonaiyar Street, Thirumangalam, Madurai District – 625 706. ... 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. ZA330323246047W dated 27.03.2023 and quash the same and consequently direct the respondents to revoke the cancellation of the petitioner's GSTIN. 33BAVPJ5411Q1Z5. 1/7 https://www.mhc.tn.gov.in/judis W.P.(MD).No.27224 of 2024 For Petitioner : Mr.B.Rooban For Respondents : Mr.J.K.Jeyaseelan Government Advocate

Heard Mr.B.Rooban, learn

The judgment continues below.

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