Tvl Arockya Agencies vs. The Commissioner Of Commercial Taxes
Held
The Court directed the revocation of the GST registration cancellation, subject to the petitioner fulfilling specific conditions regarding filing returns and payment of dues. The Court followed its previous decision in Tvl.Suguna Cutpiece Center.
Facts
The petitioner's GST registration was cancelled due to failure to file returns. The petitioner expressed willingness to file all pending returns and pay tax liabilities with interest and penalty.
Key Issues
Whether the GST registration, cancelled for non-filing of returns, can be revoked upon the petitioner's undertaking to comply with all statutory obligations.
AI-generated summary — verify with the full judgment below
BEFORE THE MADURAI BENGH OF MADRAS HIGH COURT DATED: 03.12.2025 CORAM THE HONOURABLE MR. JUSTICE KRISHNAN RAMASAMY W.P.(MD)No.34928 of 2025 Tvl Arockya Agencies, Represented by its Proprietor P.Thaineshrani, D/o.Vethamuthu, 62/6 C2, Erivayal Road, Maravamangalam, Sivagangai District-630 554. ... Petitioner Vs
The Commissioner of Commercial Taxes, O/o.The Principal and Special Commissioner of Commercial Taxes, Ezhilagam, Chepauk, Chennai-600 005. 2. The Assistant Commissioner (ST), Sivagangai Assessment Circle, Commercial Taxes Buildings, Opp. to EB Office, Collectorate Complex, Sivagangai-630 562. ... Respondents Prayer: Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorarified Mandamus, to call for the records pertaining to the impugned order of the 2nd Respondent in Reference No.ZA3312241619889 dated 24.12.2024 and quash the same and consequently direct the respondents to revoke the cancellation of Petitioner's GSTIN 33AIKPT6351P1ZJ. 1/6 https://www.mhc.tn.gov.in/judis For Petitioner : Mr.R.Veeramanikandan For Respondents : Mr.
The judgment continues below.
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