Rajan Thirumalai Muthu vs. The Superintendent Of CGST And C.Excise

Held

The Court noted that Notification No.03/2023 – Central Tax, dated 31.03.2023, had extended the time for filing an application for revocation of cancellation of GST registration up to 30th June, 2023. In light of this new notification, the Court disposed of the writ petition. It directed the petitioner to approach the respondent with a necessary application for revocation, and the respondent was instructed to consider this application in terms of the aforementioned notification and pass appropriate orders. The Court did not delve into the merits of the original cancellation order or the petitioner's initial plea to quash it, as the subsequent notification provided a procedural avenue for relief.

Facts

The petitioner, Rajan Thirumalai Muthu, proprietor of M/s. Muthu Agencies, filed a writ petition seeking to quash the cancellation of his GSTN registration (No.33AHBPT4602K3ZD) by the respondent, the Superintendent of CGST & C. Excise, Madurai City Range. The cancellation order was issued on 04.01.2022. The petitioner sought a direction to revoke this cancellation. The case came before the Madurai Bench of the Madras High Court on 05.04.2023.

Key Issues

1. Whether the petitioner is entitled to a writ of certiorari to quash the order cancelling his GSTN registration dated 04.01.2022 and a writ of mandamus directing the respondent to revoke the cancellation. The petitioner argued for the quashing of the cancellation order and the revocation of his GSTN registration. The respondent, the Superintendent of CGST & C. Excise, did not present any arguments as the Court took note of a subsequent notification that provided a remedy to the petitioner. The judgment does not record any specific arguments made by the respondent.