Facts of the Case

Tvl.DD 527 Veerachinnampatti Primary Agricultural Co-operative Bank, represented by its Secretary, challenged an order dated 15.07.2024 (Reference No.ZA3307240755578) by which its GSTIN 33AAALD0887C1ZK was cancelled, and sought a direction to the Commissioner of Commercial Taxes and the Assistant Commissioner, Dindigul (Rural), to revoke the cancellation. Both counsel agreed at the hearing that the matter was squarely covered by the earlier decision of the Madras High Court in Tvl. Suguna Cutpiece Center vs Appellate Deputy Commissioner (ST) (GST), a batch judgment (W.P.Nos.25048 of 2021 etc.) that laid down a detailed formula for restoration of cancelled GST registrations.

Issues Involved

  1. Whether the petitioner's cancelled GST registration could be revived by applying the terms and conditions laid down in the Suguna Cutpiece Center batch judgment.

Petitioner's Arguments

  • The petitioner sought quashing of the cancellation order and revocation of the GST registration, relying on the binding precedent of Suguna Cutpiece Center covering identical circumstances.

Respondent's Arguments

  • The Additional Government Pleader for the Commercial Taxes Department agreed that the matter was covered by the Suguna Cutpiece Center formula and did not contest that the same terms could be applied.

Court Order / Findings

  • Both parties being in agreement that the case fell within the Suguna Cutpiece Center precedent, the Court extracted and applied Paragraph 229 of that judgment as the operative terms of relief.
  • A cancelled GST registration may be revived on the taxpayer filing pending returns together with defaulted tax, interest, fine and fee within 45 days, without adjusting such payment from unutilised input tax credit, and with any ITC subject to scrutiny and approval before further use.
  • The impugned cancellation order dated 15.07.2024 was set aside and the writ petition allowed on the same terms as the Suguna Cutpiece Center formula, with the exercise to be completed by the department within 30 days of receipt of the order.

Important Clarification

  • Where a GST registration has been cancelled for non-filing of returns, the taxpayer can seek revival strictly on the Suguna Cutpiece Center terms: filing all pending returns with due tax, interest, fine and late fee (without utilising unscrutinised ITC), after which registration is revived, and any earned ITC remains subject to departmental scrutiny before it can be used for future liability.

Sections Involved

  • Section 29, CGST Act, 2017 - cancellation of registration for non-filing of returns and other specified grounds.
  • Section 30, CGST Act, 2017 - revocation of cancellation of registration.

Decision – In Favour of

The writ petition was allowed in favour of the Assessee, with the cancellation order set aside and registration to be revived strictly on the conditions laid down in the Suguna Cutpiece Center formula.

Case Details

Court: Madurai Bench of Madras High Court
Case No.: W.P(MD)No.10531 of 2026
Coram: Justice D. Bharatha Chakravarthy
Date of Order: 16.04.2026

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.