GST registration cancellation quashed after show cause notice issued after cancellation order

The Madras HC through Justice C. Saravanan allowed a writ petition challenging GST registration cancellation via Form GST REG-19 dated 14.10.2024, issued before the show cause notice dated 25.09.2024. The cancellation was based on alleged failure to file returns for six continuous months. Following precedents in Tvl. Suguna Cutpiece Centre and Tvl. Blue Diamond Engineers cases, the Court balanced Revenue and petitioner interests. The Court directed petitioner to comply with conditions from Tvl. Suguna Cutpiece Centre case, upon which the cancellation order would be quashed. Petition allowed without costs.

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The Madras High Court, through Justice C. Saravanan, addressed the petition challenging the cancellation of the petitioner's GST registration via Form GST REG-19 dated 14.10.2024, which was issued prior to the show cause notice dated 25.09.2024. The cancellation was based on the petitioner's alleged failure to file returns for a continuous period of six months.Relying on the precedent set in *Tvl. Suguna Cutpiece Centre Vs. The Appellate Deputy Commissioner (ST) (GST) and another*, (2022) 99 GSTR 386 (Mad), and followed in *W.P.(MD) No.31271 of 2023 (Tvl. Blue Diamond Engineers Vs. The Commissioner of Commercial Taxes)* dated 29.04.2024, the Court balanced the interests of the Revenue and the petitioner.The Court directed the petitioner to comply with the conditions stipulated in *Tvl. Suguna Cutpiece Centre*, and upon such compliance, the impugned cancellation order shall be quashed. The writ petition was allowed at admission with no costs awarded.

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