Cancelled Registration Would Stand Revived on Payment of Tax, Penalty, and Uploading of Returns | HC

Case Details: Jamal Mohamed Jahir Hussain v. Superintendent of CGST and Central Excise - [2024] 169 taxmann.com 59 (Madras)

Judiciary and Counsel Details

• K. Kumaresh Babu, J.
• N. Sudalaimuthu for the Petitioner. 
• R. Gowrishankar Standing Counsel for the Respondent.

Facts of the Case

The petitioner’s registration was cancelled for the period from July 2023 on the ground that he had not filed the returns. However, the petitioner was not able to upload the monthly returns as the portal was not open for the same. It filed writ petition against the same and contended that it was ready to file the returns once the portal was opened and sought restoration of the GSTN registration.

High Court Held

The Madras High Court noted that the issue stands covered in Tvl. Suguna Cutpiece Center’s case wherein, under identical circumstances, the Court directed the revocation of registration subject to conditions. The Court directed the petitioner 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 along with interest for such belated payment of tax and fine and fee fixed for belated filing of returns.

Thus, the Madras High Court held that the benefit extended by the Court in Tvl. Suguna Cutpiece Centre [2022] 135 taxmann.com 234 (Madras) would be extended to the assessee. Accordingly, the registration would stand revived forthwith on payment of tax, penalty and uploading of returns.

List of Cases Reviewed

• Tvl. Suguna Cutpiece Centre v. Appellate Deputy Commissioner (ST) (GST) [2022] 135 taxmann.com 234 (Madras) (para 5) followed.

List of Cases Referred to

• Tvl. Suguna Cutpiece v. Appellate Deputy Commissioner (ST) (GST) and others 2022 (2) TMI 933 (para 3).