Azhusundaram Kundumalai vs. The Assistant Commissioner St

WP(MD)/25347/2024HC MadrasGSTCNR HCMD01111044202424 October 2024Bench: HONOURABLE MR JUSTICE MOHAMMED SHAFFIQ6 pages

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Held

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

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 statutory requirements.

Sections Cited

Section 29(2)

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Cause title — parties, addresses and appearances

W.P.(MD)No.25347 of 2024 BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED : 24.10.2024 CORAM THE HONOURABLE MR.JUSTICE MOHAMMED SHAFFIQ W.P.(MD)No.25347 of 2024 Azhusundaram Kundumalai, Proprietor of M/s.A.Kundumalai Contractor, GSTN 33AAXPK 1337R2ZZ ... Petitioner Vs. The Assistant Commissioner (ST), Sivagangai Assessment Circle, Commercial Tax Buildings, Sivagangai. ... Respondent PRAYER: Writ Petition filed under Article 226 of the Constitution of India for issuance of Writ of Certiorarified Mandamus, to call for the records on the file of the respondent in Reference No. ZA3309220165200 dated 05.09.2022 and to quash the same as illegal, arbitrary and direct the respondents to revoke the cancellation of petitioners GSTN Registration No. 33AAXPK1337R2ZZ within such time as may be directed by this Court. For Petitioner : Mr.S.Karunakar For Respondent : Mr.R.Suresh Kumar Additional Government Pleader 1/6 https://www.mhc.tn.gov.in/judis W.P.(MD)No.25347 of 2024

The present Writ Petition is filed challenging the order of the cancellation of the registration of the petitioner on the premise that the statutory returns has not been filed for a continuous p

The judgment continues below.

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