Order Date – 25 September 2023

Parties: Chelliah Meenambigai Vs The Commercial of CGST and Central Excise, and The Superintendent

Facts –

• The Petitioner, Chelliah Meenambigai, became aware of cancellation of the Registration Certificate after other taxpayers informed. Thereafter, they filed an appeal, but it was rejected on the ground that it was beyond the period of limitation.

Issue –

• Whether the cancellation of GST registration is proper?

Order –

• The Single Bench of Hon’ble High court observed that the 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.
• Hence the court allowed the appeal by following the terms mentioned in paragraph 229 of the order of Suguna Cutpiece Centre such that the petitioners are directed to file pending returns and pay tax, interest and fine for return not filed. Such payment of Tax, Interest, fine /fee and etc. shall not be allowed to be adjusted from Input Tax Credit.
• The Court also opined that the benefit extended by this Court in the earlier orders in Suguna Cutpiece Centre-s case, may be extended to the Petitioner.