Commissioner of CGST & Central Excise Vs Superintendent (Madras High Court)
Commissioner of CGST & Central Excise filed a writ petition challenging the cancellation of its GST registration due to non-filing of statutory returns for six consecutive months. The petitioner argued that all pending returns had been filed, taxes had been paid, and any further dues, including late fees and interest, would be settled as required under the GST Act. The case was reviewed in light of prior judgments, including the precedent set in Suguna Cutpiece vs. Appellate Deputy Commissioner (ST) (GST), which had established conditions for reinstating cancelled registrations in similar circumstances.
The Madras High Court ruled in favor of reinstating the petitioner’s GST registration, provided certain conditions were met. These included filing pending returns, clearing outstanding tax liabilities with interest and penalties, and ensuring future tax compliance. The court specified that input tax credit (ITC) could not be used to settle past dues until approved by the authorities. It also directed GST Network, New Delhi, to facilitate the necessary changes in the GST portal to allow the petitioner to file returns and make payments. The writ petition was disposed of with no costs, and the petitioner was granted a 45-day window to complete the compliance process.
