M/S. Kshema Wind Farm Services vs. The Assistant Commissioner Of State Tax

WP(MD)/31245/2024HC MadrasGSTCNR HCMD01541593202420 December 2024Bench: HONOURABLE MR JUSTICE G.K. ILANTHIRAIYAN7 pages

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Held

The Court directed that the GST registration cancellation be revoked, subject to the petitioner fulfilling certain conditions. These conditions include filing pending returns, paying all due taxes, interest, and penalties in cash, and complying with other stipulated requirements.

Facts

The petitioner's GST registration was cancelled by the respondent. The petitioner contended that they had filed returns and paid taxes, and were willing to pay any outstanding dues with interest and late fees.

Key Issues

Whether the cancellation of GST registration was arbitrary and in violation of natural justice, and if the petitioner should be allowed to restore their registration upon compliance with statutory requirements.

Sections Cited

Not explicitly mentioned in the provided text, but the judgment refers to provisions of the GST Act and Rules for filing returns, payment of tax, interest, and penalties.

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Cause title — parties, addresses and appearances

BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED : 20.12.2024 CORAM THE HONOURABLE MR.JUSTICE G.K. ILANTHIRAIYAN W.P.(MD)No.31245 of 2024 M/s.Kshema Wind Farm Services, represented by its Proprietor Shri Basant Satheesh, 5/201, New Colony, Gandamannur, SIDCO Industries Estate Marikindi, Theni Tamil Nadu – 625 517. ... Petitioner Vs. The Assistant Commissioner of State Tax, Theni-II(Andipatti), Madurai Main Road, SIDCO Industry, Tamil Nadu – 625 531. ... Respondent PRAYER: Writ Petition filed under Article 226 of the Constitution of India for issuance of Writ of Certiorarified Mandamus, calling for the records relating to the impugned cancellation of GST Registration Orer in FORM GSTR REG-19 bearing reference number ZA331123066635Q, dated 15.11.2023 passed by the respondent and to quash the same as the same being arbitary and passed in violation of Principles of natural justice and subsequently direct the respondent to restore GST Registration of the Petitioner. For Petitioner : Mr.G.Natarajan 1/7 https://www.mhc.tn.gov.in/judis For Respondent : Mr.J.K.Jeyaseelan, Govt.Advocate

The present Writ Petition is filed challenging the impugned can

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.