Case image

Facts of the Case

Tvl. DD 527 Veerachinnampatti Primary Agricultural Co-operative Bank, represented by its Secretary M.R. Kalimuthu, challenged an order dated 15.07.2024 (Reference No. ZA3307240755578) cancelling its GST registration (GSTIN 33AAALD0887C1ZK), filed before the Madurai Bench of the Madras High Court. At the hearing, both counsel agreed the matter was covered by the same Court's ruling in Tvl. Suguna Cutpiece Center vs. The Appellate Deputy Commissioner (ST)(GST), and sought disposal on the terms laid down in paragraph 229 of that order.

Issues Involved

  1. Whether the cancellation of the petitioner's GST registration could be set aside and restored by applying the terms of the Suguna Cutpiece Center precedent.

Petitioner's Arguments

  • Counsel for the petitioner submitted, and counsel for the respondent agreed, that the matter was squarely covered by the Suguna Cutpiece Center batch judgment governing restoration of cancelled GST registrations.
  • It was accordingly urged that the impugned cancellation order be set aside and the writ petition disposed of on the same conditions as paragraph 229 of that order.

Respondent's Arguments

  • The Additional Government Pleader for the respondents was in agreement (ad idem) that the case was covered by the Suguna Cutpiece Center ruling and did not press any independent defence of the cancellation order.

Court Order / Findings

  • Recording the joint position of both counsel, the Court held that the case was covered by the Suguna Cutpiece Center decision and reproduced the operative directions from paragraph 229 of that order.
  • The impugned order dated 15.07.2024 was set aside and the writ petition allowed on the same terms as the Suguna Cutpiece Center batch judgment, requiring the petitioner to file pending returns with due tax, interest, fine and fee, subject to restrictions on unscrutinised ITC, before the registration is revived. No costs were awarded.

Important Clarification

  • The Suguna Cutpiece Center framework continues to be the standard mechanism by which the Madurai Bench restores cancelled GST registrations across a wide range of registered persons, including cooperative societies, once counsel agree the facts are covered.
  • Cooperative and agricultural credit institutions registered under GST are equally subject to, and equally entitled to the benefit of, this restoration framework, since the conditions attached — filing of pending returns, payment of tax, interest, fine and fee, and scrutiny of unutilised ITC — apply uniformly regardless of the registered person's constitutional form.
  • This consistent template also reduces litigation cost for both sides, since neither the Revenue nor the assessee needs to re-argue the underlying restoration conditions once the Suguna Cutpiece Center coverage is conceded.

Sections Involved

  • Section 29, CGST Act, 2017 – governs cancellation of GST registration for continuous default.
  • Section 30, CGST Act, 2017 – provides the statutory mechanism for revocation of cancellation on application.
  • Suguna Cutpiece Center precedent (W.P.Nos.25048 of 2021 etc.) – lays down the conditions for restoration of cancelled registrations followed uniformly by the Madurai Bench.

Decision – In Favour of

The decision is in favour of the assessee. The cancellation order was set aside and the writ petition allowed on the same terms as the Suguna Cutpiece Center precedent.

Case Details

Court: Madurai Bench of Madras High Court
Case No.: W.P.(MD) No. 10531/2026
CNR / Citation: Not available in judgment text
Coram: Hon'ble Mr. Justice D. Bharatha Chakravarthy
Date of Order: 16 April 2026

Link to Download the Order

Click here to view/download the full order

Disclaimer

This content is shared strictly for general information and knowledge purposes only. Readers should independently verify the information from reliable sources. It is not intended to provide legal, professional, or advisory guidance. The author and the organisation disclaim all liability arising from the use of this content. The material has been prepared with the assistance of AI tools.