2025 (5) TMI 223 - HC - GST

Rejection of application for revocation of cancellation of GST registration - HELD THAT - The case on hand is covered by the order SRI GANESH LORRY SERVICE REPRESENTED BY ITS PROPRIETOR RANGA RAJ VEERA PERUMAL VERSUS THE ASSISTANT COMMISSIONER (CIRCLE) TUTICORIN 2024 (7) TMI 1627 - MADRAS HIGH COURT wherein a similar writ petition was allowed subject to the petitioner therein complying with the conditions imposed in Tvl.Suguna Cutpiece Center vs. Appellate Deputy Commissioner (ST) (GST) and Others 2022 (2) TMI 933 - MADRAS HIGH COURT . T his writ petition is allowed on the same lines of above mentioned order.

Summary

The Madras High Court, through Justice Mummineni Sudheer Kumar, allowed the writ petition challenging the respondent's order dated 29.04.2024, which rejected the petitioner's application for revocation of GST registration cancellation. Both parties agreed the matter is governed by the Court's prior order dated 10.07.2024 in W.P.(MD) No. 4426 of 2024, which relied on the precedent set in *Tvl. Suguna Cutpiece Center vs. Appellate Deputy Commissioner (ST) (GST)* and others (W.P.Nos.25048, 25877, 12738 of 2021, decided 31.01.2022), as well as subsequent related cases. The Court reiterated that the petition is 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.