M/S.Sivapriya Traders vs. Superintendent
Held
The Court allowed the writ petition, quashing the impugned order dated 14.06.2024. The Court held that the issue was squarely covered by the decision in Tvl. Suguna Cutpiece Center Vs. Appellate Deputy Commissioner (ST) (GST) and others, which was also followed in subsequent cases. The Court's reasoning was based on the applicability of the precedent set in the cited cases. The operative direction was to allow the writ petition, subject to the petitioner complying with the conditions imposed in Tvl. Suguna Cutpiece Center’s case. The matter was effectively remanded for reconsideration in light of the conditions in the cited judgment. No costs were imposed, and connected miscellaneous petitions were closed.
Facts
The petitioner, M/s. Sivapriya Traders, represented by its Proprietor, Gurusamy, filed a writ petition challenging an order dated 14.06.2024 passed by the respondent, the Superintendent, Office of the Assistant Commissioner of Commercial Taxes. This order cancelled the petitioner's GST registration with effect from 13.07.2019. The petitioner sought to quash this order and remand the matter for reconsideration. The case was heard at the admission stage.
Key Issues
1. Whether the order cancelling the GST registration of the petitioner is illegal and liable to be quashed, considering the principles laid down in previous High Court judgments? (Question of law) The petitioner argued that the issue is squarely covered by the decision of this Court in Tvl. Suguna Cutpiece Center Vs. Appellate Deputy Commissioner (ST) (GST) and others, and subsequent cases that followed it, including Tvl. Natarajapathy Textiles Vs. The Commissioner of Commercial Taxes and M/s. Jaya Ram Cards Vs. The Superintendent. The petitioner relied on these precedents to support their claim for relief. The respondent (revenue) did not present any specific arguments against the petitioner's contentions, as the matter was disposed of at the admission stage based on the petitioner's submissions and the cited case law.
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Before: and
This Writ Petition is disposed of at the time of admission after hearing the learned counsel for the petitioner and the learned Senior Standing Counsel for the respondent. 2.In this Writ Petition, the petitioner has challenged the impugned order dated 14.06.2024 cancelling the regi
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