2025 (6) TMI 1779 - HC - GST

Cancellation of GST registration of the petitioner - HELD THAT - This Court is regularly following the earlier order passed in Tvl.Suguna Cutpiece Center Vs. Appellate Deputy Commissioner (ST) (GST) and others 2022 (2) TMI 933 - MADRAS HIGH COURT wherein this Court allowed the petition subject to fulfilment of conditions imposed. Under these circumstances the impugned order is set aside and the respondent is directed to restore the GST registration subject to the petitioner complying with the conditions imposed in Tvl.Suguna Cutpiece Center s case - petition allowed.

Summary

The Madras High Court, through Justice C. Saravanan, disposed of the writ petition challenging the cancellation of the petitioner's GST registration. The Court relied on its earlier ruling in *Tvl. Suguna Cutpiece Center Vs. Appellate Deputy Commissioner (ST) (GST)* (W.P.Nos.25048, 25877, 12738 of 2021), reiterating key conditions for reinstating GST registration:- Petitioners must file all pending returns and pay outstanding tax, interest, fines, and fees within 45 days.- Payments cannot be made or adjusted from any unutilized or unapproved Input Tax Credit (ITC).- ITC utilization requires prior scrutiny and approval by competent authorities.- GST returns for periods after cancellation must be filed with correct supply values and tax paid in cash.- Respondents may impose restrictions to prevent misuse of ITC or bill trading.- Upon compliance, registration shall be revived immediately.- Respondents must coordinate with GST Network to enable return filing and payment within 30 days.The Court set aside the impugned cancellation order and directed restoration of the GST registration subject to these conditions, concluding with "No cost."