M.Babitha vs. The Assistant Commissioner

WP(MD)/30931/2024HC MadrasGSTCNR HCMD01538279202420 December 2024Bench: HONOURABLE MR JUSTICE G.K. ILANTHIRAIYAN7 pages

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Held

The Court directed the revocation of the GST registration cancellation, subject to the petitioner fulfilling certain conditions. These conditions include filing pending returns, paying all taxes, interest, and fees, and adhering to specific rules regarding Input Tax Credit.

Facts

The petitioner's GST registration was cancelled. The petitioner claims to have filed all returns and paid taxes, and is willing to pay any outstanding dues with interest and late fees.

Key Issues

Whether the cancellation of GST registration should be revoked when the petitioner is willing to comply with all statutory requirements, including payment of dues.

Sections Cited

None explicitly mentioned as being discussed, but the judgment refers to provisions of the GST Act and Rules in general for filing returns and payment of taxes.

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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.30931 of 2024 M.Abitha, Proprietor of M/s.Aishwaya Plastics, GSTN 33A ATTPB8585H1Z7, 73/2, Ramiah Cross Street, Jaihindpuram, Madurai. ... Petitioner Vs. The Assistant Commissioner, Jaihindpuram Assessment Circle, Commercial Taxes Buildings, Madurai. ... 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 of the respondent in his order in Reference No.ZA330224264527M dated 29.02.2024 and his consequential proceedings in Ref.No.ZA330424254307Q, dated 30.4.2024 and to quash the both as illegal, arbitrary and to direct the respondents to revoke the cancellation of Petitioner GSTIN Registration No. 33ATTPB8585H1Z7 within the time prescribed by this Court. 1/7 https://www.mhc.tn.gov.in/judis For Petitioner : Mr.Karunakar For Respondent : Mr.R.Suresh Kumar, Addl.Govt.Pleader

The present Writ Petition is filed challenging the order in Reference No.ZA330224264527M dated 29.02.2024 and his consequential proceedings in

The judgment continues below.

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