2024 (7) TMI 1627 - HC - GST

Application for revocation of cancellation of GST registration - HELD THAT - The issue is squarely covered by the decision rendered by this Court in Tvl. Suguna Cutpiece Center Vs. Appellate Deputy Commissioner (ST) (GST) and others 2022 (2) TMI 933 - MADRAS HIGH COURT . Thus this Writ Petition is allowed subject to the petitioner complying with the conditions imposed in Tvl. Suguna Cutpiece Center s case (cited supra). No costs. Consequently connected miscellaneous petition is closed.

Summary

The Madras High Court, through Justice C. Saravanan, disposed of the Writ Petition challenging the rejection of the petitioner's application for revocation of cancellation of GST registration. The petitioner's GST registration had been cancelled effective 01.12.2017, and the challenge was brought long after cancellation. The Court relied on precedent from *Tvl. Suguna Cutpiece Center Vs. Appellate Deputy Commissioner (ST) (GST)* and subsequent related rulings, holding that the issue was "squarely covered" by these decisions. Accordingly, the Writ Petition was allowed "subject to the petitioner complying with the conditions imposed in Tvl. Suguna Cutpiece Center's case." No costs were awarded, and the connected miscellaneous petition was closed.