Madras High Court Restores GST Registration Number Subject to Certain Conditions

The Madras High Court holds that the petitioner’s GST registration number will be restored if he fulfils certain conditions. The petitioner, Bose Karthikeyan, had challenged an order dated October 25, 2024, passed by the GST authorities. The impugned order had cancelled the petitioner’s GST Registration No. 33BBUPK6756M2ZS.

During the hearing of the case in the High Court, the petitioner and the respondent both agreed that a similar issue had already been settled in the past by an earlier judgement passed by the same court in a case titled Tvl. Suguna Cutpiece Center vs The Appellate Deputy Commissioner (ST)(GST), Salem and Erode, Commercial Taxed Building, Pitchards Road, Salem-7. When the court noted that the issue raised in the current case was exactly similar to that in the cited case, it decided to apply the same ruling in the present case.

In conclusion, the court quashed the impugned order dated October 25, 2024, subject to certain conditions. As per the referenced judgement, the petitioner has been instructed to complete filing all his pending GST returns for the period before cancellation, along with payment of any outstanding tax, interest, and applicable penalties, within the time period of 45 days. Note, all such payments must be made in cash and cannot be adjusted using unutilised Input Tax Credit (ITC). Other than these, there are some other conditions as well that the petitioner has to comply with in order to get its GST registration number restored (refer to the official judgement for complete information).

Once the petitioner completes all the aforementioned instructions, the GST registration will be restored. The tax authorities have been instructed to make necessary system amendments to enable compliance and complete the process within the time period of 30 days.