Case Title: Tvl. Thiruvasagam Advertising Agency vs. Commissioner of CGST & Central Excise and Another
Court: Madurai Bench of Madras High Court
Petition No.: W.P.(MD) No. 3349 of 2025
Date of Judgment: 06.02.2025
Category: GST Registration Cancellation / Revocation
Relevant Section: Section 29(2) of the CGST Act, 2017
Facts (Paras 2–3)
The petitioner, Tvl. Thiruvasagam Advertising Agency, had its GST registration cancelled by the Superintendent of CGST, Rajapalayam-II Range, on the ground that statutory returns had not been filed for more than six months, thereby attracting Section 29(2) of the CGST Act. The petitioner contended that the returns were now filed, taxes duly paid, and that he was willing to pay any further tax dues, along with applicable late fees and interest, as per the GST law.
Questions for Consideration
Whether the petitioner’s GST registration can be revived when the default in filing returns has been subsequently rectified, and whether the principles laid down in Tvl. Suguna Cutpiece Center v. Appellate Deputy Commissioner (ST) (GST) [(2022) 99 GSIR 386] are applicable to the present case.
Observations (Paras 4–6)
The Court noted that both counsels agreed the issue was squarely covered by the precedent Suguna Cutpiece Center case. In that case, the Madras High Court directed that GST registration cancellations be revoked if the taxpayer complied with certain conditions—such as filing all pending returns, paying tax, interest, and late fees in cash (not by ITC adjustment), and submitting subsequent returns correctly. The Court reiterated the detailed directions (para 5 of the order), emphasizing that only approved ITC could be utilized post-scrutiny and that GST Network should facilitate return filing for restoration.
Judgment (Paras 6–7)
Following the consistent approach of the High Court in similar cases, Justice Vivek Kumar Singh directed that the benefit of Suguna Cutpiece Center be extended to the petitioner. Accordingly, the impugned cancellation order dated 10.03.2023 was quashed, and the petitioner was permitted to restore the GST registration upon compliance with the prescribed conditions. The writ petition was disposed of with no order as to costs.
Table of Cases Referred
| Case Name | Citation / Year | Held / Ratio |
|---|---|---|
| Tvl. Suguna Cutpiece Center v. Appellate Deputy Commissioner (ST) (GST) and Others | (2022) 99 GSIR 386 (Madras HC) | Directed restoration of GST registration if the taxpayer files pending returns and pays tax, interest, and late fee within 45 days. ITC cannot be used until verified. |
Between Fine Lines (Practical Takeaway)
This judgment reaffirms that genuine taxpayers who regularize their GST compliance can seek restoration of cancelled registrations. The Suguna Cutpiece Center framework continues to serve as a lifeline for small businesses who defaulted in return filing. However, revival is conditional on full payment of taxes and interest in cash—unverified ITC cannot be used to offset such dues.
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