Jamal Mohamed Jahir Hussain vs. The Superintendent Of CGST And Central Excise

WP(MD)/26649/2024HC MadrasGSTCNR HCMD01118725202408 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 the due tax, interest, fine, and fees. The court also stipulated conditions regarding the utilization of Input Tax Credit.

Facts

The petitioner's GST registration was cancelled for non-filing of statutory returns. The petitioner claimed to have filed returns until June 2023 and was unable to upload subsequent returns due to portal issues.

Key Issues

Whether the cancellation of GST registration for non-filing of returns is justified when the assessee is willing to comply and faces technical issues with the portal.

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Cause title — parties, addresses and appearances

W.P.(MD) No.26649 of 2024 BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED : 08.11.2024 CORAM: THE HONOURABLE MR.JUSTICE K.KUMARESH BABU W.P.(MD) No.26649 of 2024 Jamal Mohamed Jahir Hussain, Proprietor of M/s.Minime, GSTN 33AAHP72397L1ZF, No.59, A, Bishop Road, Tiruchirapalli-620 017. .. Petitioner Vs. The Superintendent of CGST and Central Excise, Viralimalai Range, Rockfort, Trichy. .. 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 ZA330623003851Y dated 01.06.2023 and to quash the same as illegal, arbitrary and direct the respondent to revoke the cancellation of petitioner's GSTN registration No 33AAHPJ2397L1ZF within such time as may be directed by this Court. For Petitioner : Mr.N.Sudalaimuthu _________ Page 1 of 7 https://www.mhc.tn.gov.in/judis W.P.(MD) No.26649 of 2024 For Respondent : Mr.R.Gowrishankar Standing Counsel

The present Writ Petition is filed challenging an order of the cancellation of the registration of the petitioner on the premise that the statutory returns has not been filed. 2

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.