Cancelled GST Registration Shall Stand Revived Forthwith Upon Payment Of Tax, Penalty & Uploading Of Returns By Taxpayer: Reiterates Madras HC

The Madras High Court has recently allowed the petitioner (taxpayer) to revive their cancelled GST registration, despite the lapsed limitation period.

The High Court held so while considering the petitioner's argument that they had no knowledge of the registration certificate's cancellation. Subsequently, other taxpayers informed the petitioner about the cancellation of their GSTN registration.

The High Court found that upon becoming aware of the cancellation, the petitioner filed an appeal with the appellate authority, which was rejected on the grounds of exceeding the prescribed time limitation.

Referring to the decision in case of Tvl. Suguna Cutpiece Vs Appellate Deputy Commissioner (ST) (GST) and others [W.P.Nos.25048, 25877, 12738 of 2021], a Single Judge Bench of Justice S. Srimathy reiterated that on payment of tax, penalty and uploading of returns by the taxpayer, the registration shall stand revived forthwith.

Advocate R. Veeramanikandan appeared for the Petitioner, whereas Advocate R. Nanda Kumar appeared for the Respondent.

After considering the submission, the Bench noted that in a similar case, Tvl. Suguna Cutpiece, directions were issued by the Coordinate Bench of Madras High Court, allowing the petitioners to revive their cancelled registrations subject to certain conditions. These conditions included filing returns for the period prior to cancellation, paying defaulted tax and interest, and paying GST and filing returns for the period after cancellation.

The Bench also noted that the Revenue Department had not challenged any of the orders in the Suguna Cutpiece case and that the orders had attained finality.

“There is a consistent view taken in these matters. The revenue has not challenged any of such orders of this Court and hence the orders have attained finality. In view of the fact that this Court has been consistently following the directions issued in the case of Tvl.Suguna Cutpiece Vs Appellate Deputy Commissioner (ST) (GST) and others (W.P.Nos.25048, 25877, 12738 of 2021 etc... batch) and the Revenue/Department has also accepted the said view as evident from the fact that no appeal has been filed in any of the matters”, added the Bench.

Accordingly, the High Court allowed the petitioner to revive their cancelled GST registration, subject to the same conditions as those imposed in the previous case.

Cause Title: Chelliah Meenambigai v. The Commercial of CGST and Central Excise and Ors.

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