Madras High Court Revives Cancelled GST Registration Subject to Certain Conditions

The Madras High Court has quashed a GST registration cancellation order and allowed the petitioner to revive his GST registration by meeting strict conditions.
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The GST registration of the petitioner, Juzer Saifuddin Bharmal, was cancelled because he did not reply to the show cause notice in Form GST REG-17/31 dated 13.11.2023.

The High Court cited Tvl. Suguna Cut Piece Center case, where the petitioner was allowed to carry on legitimate trade and commerce. In this case, the court allowed the revival of cancelled GST registrations subject to certain conditions.

The court relied on this judgment and revived the GST registration, subject to certain conditions. The petitioner must file all pending returns before cancellation within 45 days. The petitioner must also pay outstanding taxes, interest, penalty, and late fees in cash and cannot use unutilized Input Tax Credit until it is verified by the department. Once these conditions are satisfied, the GST registration will stand revived.

The court allowed the department to recover any tax liability for the period after cancellation.