Messrs. Sri Ganesha Enterprises vs. Additional Commissioner

WP(MD)/23391/2024HC MadrasGSTCNR HCMD01104686202401 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. These conditions include filing pending returns, paying all taxes, interest, and penalties, and adhering to specific rules regarding Input Tax Credit.

Facts

The petitioner's GST registration was cancelled for not filing statutory returns for six months. The petitioner claimed that returns were filed and taxes paid, and offered 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 if so, under what conditions can the registration be revived.

Sections Cited

Section 29(2)

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Cause title — parties, addresses and appearances

W.P.(MD)No.23391 of 2024 BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED : 01.10.2024 CORAM THE HONOURABLE MR.JUSTICE MOHAMMED SHAFFIQ W.P.(MD)No.23391 of 2024 M/s. Ganesha Enterprises, Ground Floor, No.1, Royal Road, Muttiah Towers, Tiruchirapalli, Tamil Nadu – 620 001, Represented by its Partner, Bhuvaneswari ... Petitioner Vs. 1.The Additional Commissioner, Office of the Commissioner of GST & Central Excise, Trichy Circuit Office, Trichy. 2.The Superintendent, GST & Central Excise, City 2 Range, Division I, Tiruchirapalli. ... Respondents PRAYER: Writ Petition filed under Article 226 of the Constitution of India for issuance of Writ of Certiorarified Mandamus, calling for the records on the file of the respondents in Reference No: ZA330323074362W dated 15.03.2023 and to quash the same as illegal, arbitrary and direct the respondents to revoke the cancellation of petitioner's GSTN Registration No. 33ACDFS2780G3Z5 within the time as may be directed by this Court. 1/6 https://www.mhc.tn.gov.in/judis W.P.(MD)No.23391 of 2024 For Petitioner : Mr.S.Parthiban For Respondents : Mr.N.Dilip Kumar Standing Counsel

The present Writ Petition

The judgment continues below.

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