The Commissioner vs. The Commissioner Of GST And Central Excise
Held
The Court allowed the petition, extending the benefit of a previous judgment that directed revocation of registration subject to conditions. The petitioner must file pending returns and pay dues with interest and penalties.
Facts
The petitioner's GST registration was cancelled for non-filing of statutory returns for over six months. The appeal against this cancellation was rejected as being barred by limitation.
Key Issues
Whether the cancellation of GST registration for non-filing of returns can be revoked subject to conditions, despite the appeal being time-barred?
Sections Cited
Section 29
AI-generated summary — verify with the full judgment below
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED : 16.10.2024 CORAM THE HONOURABLE MR. JUSTICE MOHAMMED SHAFFIQ and W.M.P.(MD).Nos.20559 and 20560 of 2024 The Commissioner, Paramakudi Municipality, 4/31, Gandhiji Street, Paramakudi, Ramanathapuram District. ... Petitioner Vs. 1.The Commissioner of GST and Central Excise, Office of the Commissioner of GST and Central Excise (Appeals), Coimbatore Circuit Office, Madurai, 4, Lal Bahadur Shashtri Marg, C.R. Buildings, Madurai – 625 002. 2.The State Tax Officer (Circle), Virudhunagar Division, Sivagangai Zone, Paramakudi Circle, Madurai. ...Respondents Prayer : Writ Petition filed under Article 226 of the Constitution of India, praying this Court to issue a Writ of Certiorari, to call for the records of the impugned order passed by the 2nd respondent in Reference Number: ZA331020199088P dated 24.10.2020 and the order of the 1st respondent in 1/6 https://www.mhc.tn.gov.in/judis Appeal Number Ref. No.ZD330224142880P dated 23.02.2024 and quash the same as illegal.
For Petitioner : Mr.S.Varadharajan For R-1 : Mr.R.Gow
The judgment continues below.
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