|
Case Title |
Marimuthu Venkateshwaran Vs The Commissioner |
|
court |
Madras at Madurai High court |
|
Honorable judgwes |
JUSTICE MOHAMMED SHAFFIQ |
|
citation |
2022{11}GSTPanacea 502 HC Madras at Madurai High court WP (MD)No. 25865 of 2022 |
|
Judgement Date |
15-November-2022 |
The petitioners are instructed to submit their returns for the period before their registration was canceled, if they haven’t already done so. They must also include any unpaid taxes from that period, along with interest for late payment, and fines for late filing. This must be done within a specified timeframe according to the Act.
The summary outlines directives given to petitioners regarding their tax obligations following the cancellation of their registration:
Petitioners must file their returns for the period preceding the cancellation, if not already done, and pay any tax defaults along with interest, fines, and fees within 45 days of receiving the order.
Payment of tax, interest, fines, and fees cannot be made from any unutilized or unclaimed Input Tax Credit.
Input Tax Credit can only be utilized after scrutiny and approval by a competent officer.
Only approved Input Tax Credit can be used to discharge future tax liabilities.
Petitioners must pay GST and file returns for the period after cancellation, declaring accurate supply values, with GST payment in cash.
Any earned Input Tax Credit can be used only after scrutiny and approval by relevant authorities.
Authorities may impose restrictions or limitations on petitioners to prevent undue passing of Input Tax Credit during this process.
The court issues directives to petitioners regarding their tax obligations:
i. Petitioners must file returns for the period before registration cancellation, if not already done, and pay any defaulted tax with interest, fines, and fees within 45 days.
ii. Payments must not be made from unutilized or unclaimed Input Tax Credit.
iii. Any utilized Input Tax Credit must await scrutiny and approval by a competent officer.
iv. Only approved Input Tax Credit can be used for future tax liabilities.
v. Petitioners must pay GST and file returns for periods after registration cancellation, paying in cash.
vi. Utilization of earned Input Tax Credit requires scrutiny and approval.
vii. The department may impose restrictions to prevent misuse of Input Tax Credit.
viii. Registration is revived upon tax payment, penalties, and return submission.
ix. The department must instruct GST Network to modify the portal for petitioners.
x. Changes must be made within 30 days of the order.
xi. No additional costs are imposed.
xii. Connected Miscellaneous Petitions are closed.
This directive aligns with past court decisions, including Maaruthi Foundations Pvt. Ltd. vs Deputy Commissioner and J. Jayakrishnan vs Additional Chief.