file against registration cancellation
Case Title | Maaruthi Foundations Private Limited vs Deputy Commissioner & Others. |
Court | Madras High Court |
Honorable Judges | Justice R.Suresh Kumar |
Citation | 2022 (4) GSTPanacea 341 HC Madras W.P.No. 9905 of 2022 |
Judgement Date | 25-April-2022 |
Council for Petitioner | V.Pramila |
Council for Respondent | V.Prasanth Kiran |
Section | NA |
In Favour of | In Favour of Assessee |
The Madras High Court bench of Justice R.Suresh Kumar has held that Court feels that the benefit extended by this Court in the earlier orders referred to above both in Suguna Cutpiece Centre as well as Tvl.Ram International case cited supra. writ petition is also disposed of, in terms of the above direction given by the learned Judge in the said case in para 229 as has been quoted herein above.
FACTS OF THE CASE
The prayer sought for herein is for a Writ of Certiorari calling for the records pertaining to the order issued in Memorandum in RC No.63/2002/A1 dated 02.03.2022 by the 1st respondent and consequently the order for cancellation of Registration dated 20.12.2018 issued by 2nd respondent and quash the same.
The petitioner was a dealer under the GST Act, 2017. Due to the alleged reasons that, continuously for six months or more, the petitioner has not filed return, the registration of the petitioner under the GST Act was cancelled by the order of the respondent dated 08.12.2018.
As against the said order, when appeal was filed before the Appellate Authority, the same also was rejected by the order of the Appellate Authority dated 02.03.2022. Challenging both these orders, the present Writ Petition has been filed.
file against registration cancellation
COURT HELD
Considering the facts as recorded, held that this Court feels that the benefit extended by this Court in the earlier orders referred to above both in Suguna Cutpiece Centre as well as Tvl.Ram International case cited supra, this Court is inclined to dispose of this Writ Petition with the following orders
- The petitioners are directed to file their returns for the period prior to the cancellation of registration, if such returns have not been already filed, together with tax defaulted which has not been paid prior to cancellation along with interest for such belated payment of tax and fine and fee fixed for belated filing of returns for the defaulted period within a period of forty five (45) days from the date of receipt of a copy of this order, if it has not been already paid
ii.It is made clear that such payment of Tax, Interest, fine / fee and etc. shall not be allowed to be made or adjusted from and out of any ITC which may be lying unutilized or unclaimed in the hands of these petitioners
- Only such approved Input Tax Credit shall be allowed for being utilized thereafter for discharging future tax liability under the Act and Rule.
- The petitioners shall also pay GST and file the returns for the period subsequent to the cancellation of the registration by declaring the correct value of supplies and payment of GST shall also be in cash
- If any ITC was earned, it shall be allowed to be utilised only after scrutinising and approving by the respondents or any other competent authority.
vii. The respondents shall take suitable steps by instructing GST Network, New Delhi to make suitable changes in the architecture of the GST Web portal to allow these petitioners to file their returns and to pay the tax/penalty/fine
file against registration cancellation
ANALYSIS OF THE JUDGEMENT
The issue raised in this Writ Petition has already been considered in a batch of cases by a learned Judge of this Court in W.P.No.25048 of 2021 and etc., batch in the matter of “Suguna Cutpiece Centre -Vs- The Appellate Deputy Commissioner (ST)(GST) and Another” by order dated 31.01.2022.
The present case also can be fit in under the said category, where what are all the direction given by the learned Judge in the cited case in Tvl.Suguna Cutpiece Center, can be applied to the present case and therefore, the said benefit can be extended to the present petitioner also
In that view of the matter, this writ petition is also disposed of, in terms of the above direction given by the learned Judge in the said case in para 229 as has been quoted herein above
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Maaruthi Foundations Private Limited
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