M/S.Rethinasamy Chettiar And Bros. vs. The Superintendent Of Central Tax

WP(MD)/30279/2024HC MadrasGSTCNR HCMD01537917202413 December 2024Bench: HONOURABLE MR JUSTICE K.KUMARESH BABU7 pages

AI SummaryAllowed

Held

The Court directed the revocation of the cancellation of GST registration, subject to the petitioner filing all pending returns and paying outstanding taxes, interest, and late fees within a specified period.

Facts

The petitioner's GST registration was cancelled for not filing statutory returns for six months. The petitioner claims to have filed returns and paid taxes, and is willing to pay any outstanding dues.

Key Issues

Whether the cancellation of GST registration for non-filing of returns is justified when the assessee is willing to rectify the non-compliance.

Sections Cited

Not explicitly mentioned

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Cause title — parties, addresses and appearances

W.P.(MD) No.30279 of 2024 BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED : 13.12.2024 CORAM: THE HONOURABLE MR.JUSTICE K.KUMARESH BABU W.P.(MD) No.30279 of 2024 Rethinasamy Chettiar & Bros, Rep., by its Partner M.K.M.Manikandan, No.170, Big Street, Pattukottai, Thanjavur District-614 601. .. Petitioner Vs. The Superintendent of Central Tax, Central GST, Thanjavur-II Range, Ponnagar, Medical College Road, Thanjavur-613 007. .. Respondent Prayer: Petition filed under Article 226 of the Constitution of India, praying for issuance of Writ of Certiorarified Mandamus, to call for the records of the Respondent in his proceedings in Reference Number:ZA330620061893M dated 24.06.2020 and quash the same and further direct the Respondent to revoke the cancellation of the Registration under the GST Act bearing GSTIN/UIN. 33AAAFR3366A1ZR. _________ Page 1 of 7 https://www.mhc.tn.gov.in/judis W.P.(MD) No.30279 of 2024 For Petitioner : Mr.A.Satheesh Murugan For Respondent : Mr.N.Dilip Kumar Standing Counsel

Heard A.Satheesh Kumar, learned counsel for the petitioner and Mr.N.Dilipkumar, learned Standing Counsel for the respondent.

The present Writ Petition is filed challengi

The judgment continues below.

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