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IN THE HIGH COURT OF JUDICATURE AT MADRAS
KRISHNAN RAMASAMY, J
M/s VINAYAGA CONSULTANCY – Appellant
Versus
The Superintendent (GST Taxes Centre) – Respondent
| Table of Content |
|---|
| 1. challenge to gst cancellation order due to covid-19. (Para 1 , 4) |
| 2. respondents' stance on non-filing of returns. (Para 5 , 7) |
| 3. court's reasoning for allowing restoration under conditions. (Para 6 , 8) |
| 4. final ruling on the writ petition. (Para 9) |
O R D E R
The challenge in this writ petition is to the order dated 31.05.2025 passed by the respondent, cancelling the GST registration of the petitioner and to quash the same and further direct the respondent to restore the petitioner's Registration vide.GSTIN-33ABMPU8129P1ZR, cancelled on 31.05.2023 by the Respondent, to enable the petitioner to pay Taxes and returns.
2. Mr.R.P.Pragadish,learned Senior Standing Counsel and Mr.T.Nalinidhar, learned Junior Panel Counsel, takes notice on behalf of the respondents.
3. By consent of the parties, the main Writ Petition is taken up for disposal at the time of admission stage itself.
4. The learned counsel for the petitioner submitted that the Petitioner is a registered tax payer under the GST enactments and they have been filing the GST returns regularly till December 2022, however, since the petitioner's recipients have not paid the outstanding amount to the petitioner during
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