2025 (6) TMI 1657 - HC - GST

Cancellation of GST registration in Form GST REG-19 which precedes the SCN - failure of the petitioner to file returns for the continues period of 6 months - HELD THAT - The issue is now covered partly in favour of the petitioner by balancing the interest of the Revenue in terms of the decision of this Court in Tvl.Suguna Cutpiece Centre Vs. The Appellate Deputy Commissioner (ST) (GST) and another 2022 (2) TMI 933 - MADRAS HIGH COURT which has also been followed recently by this Court in Tvl.Blue Diamond Engineers rep. by its Proprietor V.Rajan Kanyakumari District Vs. The Commissioner of Commercial Taxes Chennai and other) 2024 (4) TMI 1167 - MADRAS HIGH COURT . Considering the same the petitioner is directed to comply with the directions stipulated in Tvl.Suguna Cutpiece Centre Vs. The Appellate Deputy Commissioner (ST) (GST) and another. Subject to the petitioner complying with the conditions stipulated therein the impugned order shall stand quashed. The Writ Petition stands allowed at the time of admission.

Summary

The Madras High Court, through Justice C. Saravanan, addressed the petition challenging the cancellation of the petitioner's GST registration via Form GST REG-19 dated 14.10.2024, which was issued prior to the show cause notice dated 25.09.2024. The cancellation was based on the petitioner's alleged failure to file returns for a continuous period of six months.Relying on the precedent set in *Tvl. Suguna Cutpiece Centre Vs. The Appellate Deputy Commissioner (ST) (GST) and another*, (2022) 99 GSTR 386 (Mad), and followed in *W.P.(MD) No.31271 of 2023 (Tvl. Blue Diamond Engineers Vs. The Commissioner of Commercial Taxes)* dated 29.04.2024, the Court balanced the interests of the Revenue and the petitioner.The Court directed the petitioner to comply with the conditions stipulated in *Tvl. Suguna Cutpiece Centre*, and upon such compliance, the impugned cancellation order shall be quashed. The writ petition was allowed at admission with no costs awarded.