BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED : 19.03.2025 CORAM:

THE HONOURABLE MR.JUSTICE VIVEK KUMAR SINGH W.P.(MD)No.7411 of 2025 M/s.Siva Traders, Rep. by its Proprietor, P.Sivakumar, D.84, New Ramnad Road, Teppakulam, Madurai - 625 009. ... Petitioner -vs-

The Superintendent of CGST and C. Excise, Madurai South Range, Madurai Division - I, Madurai. ... Respondent PRAYER: Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorarified Mandamus, to call for the records on the file of the respondent in Reference No.ZA331223066377M, dated 17.12.2023 and to quash the same as illegal arbitrary and direct the respondents to revoke the cancellation of the petitioner's GSTIN/UIN.33AMYPS7483BIZG, within such time as may be directed by this Court.

For Petitioner : Mr.K.Vadivelu For Respondent : Mr.N.Dilip Kumar Senior Standing Counsel

ORDER

Heard Mr.K.Vadivelu, learned counsel for the petitioner and Mr.N.Dilip Kumar, learned Senior Standing Counsel for the respondent.

2. The present Writ Petition is filed challenging the order of cancellation of the registration of the petitioner on the premise that the statutory returns has not been filed for a continuous period of six months, thereby invoking Section 29(2)

of the CGST Act.

3. It is submitted by the learned counsel for the petitioner that the returns have been filed and the appropriate taxes have also been paid and the petitioner is ready to pay any further taxes that may be due, along with late fee and interest, as required under GST Act.

4. At the outset, it is submitted by both the learned counsel for the petitioner as well as the learned Senior Standing Counsel for the respondent that the issue stands covered by a series of judgments, commencing with the decision in Tvl.Suguna Cutpiece Center vs. The Appellate Deputy Commissioner (ST) (GST) and others [(2022) 99 GSIR 386], wherein, under identical circumstances, this Court has directed the revocation of cancellation of registration subject to conditions.

5. This Court has been consistently following the directions issued in Tvl.Suguna Cutpiece Center's case [cited supra]. The relevant portion of the order is extracted hereunder:

''229. In the light of the above discussion, these Writ Petitions are allowed subject to the following conditions:

i. 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 under the provisions of the Act, 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 Input Tax Credit which may be lying unutilized or unclaimed in the hands of these petitioners.

iii. If any Input Tax Credit has remained utilized, it shall not be utilised until it is scrutinized and approved by an appropriate or a competent officer of the Department.

iv. Only such approved Input Tax Credit shall be allowed for being utilized thereafter for discharging future tax liability under the Act and Rule.

v. 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. vi. If any Input Tax Credit 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 may also impose such restrictions / limitation on petitioners as may be warranted to ensure that there is no undue passing of Input Tax Credit pending such exercise and to ensure that there is no violation or an