GST Registration Revived Subject to Compliance with Suguna Cutpiece Guidelines

Case Details:
Case Name: Venkatesan v. The Commercial Tax Officer, Villupuram I & Anr.
Court: High Court of Judicature at Madras
Petition No.: WP No. 18694 of 2025
Category: GST Registration Cancellation
Judgment Date: 04-06-2025
Relevant Section: Section 29(2) of the CGST Act, 2017

📝 Facts of the Case (¶2)

• The petitioner’s GST registration (GSTIN: 33ADLPV7872M3ZJ) was cancelled via Form GST REG-19 on 11.01.2024.

• The reason cited was continuous non-filing of returns for over six months under Section 29(2) of the CGST Act.

• The petitioner filed an appeal using Form GST APL-02, which was acknowledged on 02.04.2025, but sought redressal through the High Court for restoration of registration.

❓Questions in Consideration (¶2)

• Whether the cancellation of GST registration due to non-filing of returns can be set aside?

• Whether the petitioner is entitled to restoration of registration on compliance with the guidelines laid down by the Court in prior cases?

👨‍⚖️ Observation of the Court (¶3–5)

• Both counsels submitted that the issue was covered by the judgment in Tvl. Suguna Cutpiece Center v. Appellate Deputy Commissioner (ST) (GST).

• The Court reproduced conditions laid down in the Suguna Cutpiece judgment, which allow restoration of registration if:

  • All past returns are filed.

  • Outstanding taxes, interest, late fees, and penalties are paid in cash (not via ITC).

  • Future ITC can be used only after departmental scrutiny.

  • GST and returns for the post-cancellation period are filed correctly.

• GSTN must be directed to enable filing of returns and payment post-cancellation.

⚖️ Judgement of the Court (¶6)

• The Writ Petition was disposed of by granting the petitioner the benefit of the Suguna Cutpiece Center judgment.

• Restoration of registration is permitted upon compliance with the said conditions within 45 days.

• No costs were awarded, and connected miscellaneous petition was closed.

🧾 Between Fine Lines

1. If GST registration is cancelled for non-filing, it may be revived through court by following set conditions.

2. All dues including tax, interest, penalty must be paid in cash.

3. Filing past and future returns is mandatory for restoration.

4. ITC cannot be used unless scrutinized and approved by GST authorities.

5. GSTN must allow technical access for filing returns after cancellation.

📚 Summary of Referred Cases

Disclaimer – “The above summary is for academic purpose only; not formal legal opinion. Seek professional opinion before application. Author or publisher or website shall not be responsible for any usage in any form.”