Facts of the Case

Tvl S.S. Infrastructure & Co, Madurai, challenged an order dated 13.03.2024 (Reference No. ZA3303240603513) cancelling its GST registration (GSTIN 33ADWFS1238H1ZT), seeking a writ of certiorarified mandamus to quash the cancellation and direct revocation of the same.

Issues Involved

  1. Whether the cancellation of GST registration should be set aside and the registration restored, subject to conditions ensuring compliance and safeguarding revenue interests, following the settled formula for such cases.

Petitioner's Arguments

  • The issue stood squarely covered by the Court's own batch decision in Tvl. Suguna Cutpiece Center v. Appellate Deputy Commissioner (ST) (GST), W.P.Nos.25048, 25877, 12738 of 2021 and connected matters, decided 31.01.2022, which laid down a detailed formula for restoring cancelled GST registrations.

Respondent's Arguments

  • The Additional Government Pleader agreed on either side that the issue was squarely covered by the Suguna Cutpiece Center ruling.

Court Order / Findings

  • The Court reproduced at length the conditions laid down in Suguna Cutpiece Center, including the requirement to file all pending returns with due tax, interest, fine and late fee within 45 days, a bar on discharging such dues out of unutilised/unclaimed ITC without departmental scrutiny and approval, mandatory cash payment of GST for the post-cancellation period, and revival of registration only upon full compliance.
  • The Court set aside the impugned cancellation order and directed the respondent to restore the petitioner's GST registration, subject to the petitioner complying with all the conditions imposed in Suguna Cutpiece Center.
  • The writ petition was disposed of with no costs.

Important Clarification

  • The Suguna Cutpiece Center formula remains the standard template applied by the Madras High Court for restoring cancelled GST registrations: filing of all pending returns, cash payment of dues, and a scrutiny gate before any unutilised ITC can be used, with revival taking effect only after compliance.
  • This mechanism balances the assessee's right to resume business against the revenue's interest in preventing misuse of previously accumulated but unverified input tax credit.

Sections Involved

  • Section 29, CGST/TNGST Act, 2017 – cancellation of registration.
  • Section 30, CGST/TNGST Act, 2017 – revocation of cancellation of registration.

Decision – In Favour of

The decision is in favour of the assessee, S.S. Infrastructure & Co — cancellation was set aside and restoration directed subject to compliance with the Suguna Cutpiece Center conditions.

Case Details

Madurai Bench of Madras High Court – W.P(MD)No.34410 of 2025 – Coram: Hon'ble Mr. Justice G.R. Swaminathan – Order dated 27.11.2025.

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.