Facts of the Case

The petitioner, A.Pandian, challenged an order dated 20.01.2025 cancelling his GST registration (GSTIN 33AFPPP1569P1ZN) issued by the State Tax Officer, Bodinayakanur Assessment Circle. Both counsel agreed at the hearing that the issue was squarely covered by the well-known batch decision of the Madras High Court in Tvl.Suguna Cutpiece Center v. Appellate Deputy Commissioner (ST) (GST) (W.P.Nos.25048, 25877, 12738 of 2021 and batch, decided 31.01.2022).

Issues Involved

  1. Whether a cancelled GST registration should be restored on the conditions laid down in Suguna Cutpiece Center where both parties agree the case is covered by that ruling.

Petitioner's Arguments

  • Sought restoration of the cancelled GST registration, relying on the Suguna Cutpiece Center batch order as squarely covering the facts.

Respondent's Arguments

  • The Government Advocate agreed with the petitioner that the matter was covered by the Suguna Cutpiece Center precedent.

Court Order / Findings

  • The Court extracted the operative conditions from Suguna Cutpiece Center — filing of all pending returns together with defaulted tax, interest, fine and fee within 45 days; a bar on adjusting such payment against unutilised ITC; scrutiny and approval of any ITC before its utilisation; payment of GST for the post-cancellation period in cash; and restrictions to prevent misuse or bill-trading.
  • The impugned cancellation order was set aside and the respondent directed to restore the petitioner's GST registration, subject to compliance with the Suguna Cutpiece Center conditions.

Important Clarification

  • The Suguna Cutpiece Center framework remains the standard template applied by the Madras High Court to restore a cancelled GST registration where the assessee is willing to file pending returns and clear tax dues, while safeguarding revenue by restricting unscrutinised ITC utilisation and mandating cash payment of GST for the post-cancellation period.

Sections Involved

  • Section 29, GST Act, 2017 — cancellation of registration for continuous default in filing returns.
  • Section 30, GST Act, 2017 — revocation of cancellation of registration.

Decision – In Favour of

The order is in favour of the Assessee. The cancellation order was set aside and registration restoration directed, subject to the Suguna Cutpiece Center conditions.

Case Details

Court: Madurai Bench of Madras High Court
Case No.: W.P.(MD) No. 29157 of 2025
Coram: Hon'ble Mr. Justice G.R. Swaminathan
Date of Order: 15th October, 2025

Link to Download the Order

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