Chelliah Meenambigai Vs Commercial of CGST and Central Excise (Madras High Court)
The Madras High Court considered a writ petition seeking quashing of an order cancelling GST registration dated 21.11.2019 and for restoration of the petitioner’s GSTIN. The petitioner contended that the cancellation was not within their knowledge initially and came to light only later through other taxpayers. Subsequently, an appeal was filed before the appellate authority, which was rejected on the ground of limitation. The petitioner relied on earlier decisions of the Court, particularly the ruling in Suguna Cutpiece and subsequent cases, where relief had been granted in similar circumstances subject to specified conditions.
The respondents argued that the appellate authority was bound by statutory limitations and could not entertain appeals filed beyond the prescribed time, making the rejection legally valid. The Court noted that a consistent view had been taken in similar matters, where relief was granted despite delay, and that such decisions had attained finality as they were not challenged by the Revenue.
Following this established approach, the Court extended the same benefit to the petitioner. The writ petition was allowed subject to compliance with conditions laid down in earlier rulings, including filing pending returns, payment of tax, interest, penalty, and fees within a stipulated time, and restrictions on utilization of input tax credit until verification. Upon compliance, the GST registration was directed to be revived.
