Samuvel.S v. Assistant Commissioenr

ORDER The petitioner challenges an order of cancellation of GST registration. The petitioner is the proprietor of Eagle Granites and is a manufacturer and was a registered person under applicable GST laws. Pursuant to a show cause Page2 of 5 notice dated 15.02.2023 stating that the petitioner had not filed GST monthly returns regularly, the impugned order was issued. According to the petitioner, due to prolonged illness and hospitalisation, he was unable to file returns regularly. The present writ petition was filed in the said facts and circumstances.

¶2Learned counsel for the petitioner submits that the cancellation of the GST registration is causing immense hardship and that such cancellation should be revoked. In support of her contentions, she draws reference to the Judgment of this Court in Suguna Cutpiece v. Appellate Deputy Commissioner (ST)(GST), W.P.Nos.25048 of 2021 batch (Suguna Cutpiece).

¶3Mr. R. Sethu Prabakaran, learned Government Advocate (Tax), accepts notice on behalf of the respondent. He submits that the GST registration of the petitioner was cancelled on account of the petitioner not filing returns regularly. He further submits that the order issued in Suguna Cutpiece was a conditional order and that the petitioner should be directed to comply with all conditions stipulated therein.

¶4In Suguna Cutpiece, this Court directed restoration of GST registration subject to several terms and conditions. The said judgment was followed thereafter in many cases. In order to maintain consistency, I am inclined to Page3 of 5 follow the said judgment.

¶5In the operative portion thereof, the following directions were issued: "i. The petitioner is directed to file her returns for the period prior to the cancellation of registration, together with tax dues along with interest thereon and the fee fixed for belated filing of returns within a period of forty five (45) days from the date of receipt of a copy of this order. ii. It is made clear that such payment of tax, interest, fine / fee and etc. shall not be allowed to be made or adjusted from and out of any Input Tax Credit which may be lying unutilized or unclaimed in the hands of the petitioner. iii. If any Input Tax Credit has remained unutilized, it shall not be utilised until it is scrutinized and approved by an appropriate or competent officer of the Department. iv. Only such approved Input Tax Credit shall be allowed to be utilized thereafter for discharging future tax liability under the Act and Rules. v. The petitioner shall also pay GST and file the returns for the period subsequent to the cancellation of the registration by declaring the correct value of supplies. vi. If any Input Tax Credit was earned, it shall be allowed to be utilised only after scrutinising and approving by the respondents or any other competent authority. vii. On payment of tax, penalty and uploading of returns, the registration shall stand revived forthwith. viii. The respondents shall take suitable steps by instructing GST Network, New Delhi to make suitable Page4 of 5 changes in the architecture of the GST Web portal to allow Page5 of 5

SENTHILKUMAR RAMAMOORTHY, J. KJ the petitioner to file the returns and to pay the tax / penalty / fine. ix. The above exercise shall be carried out by the respondents within a period of thirty (30) days from the date of receipt of a copy of this order."

¶6The restoration of the GST registration is subject to and conditional upon fulfilling the above conditions.

¶7Accordingly, this writ petition is disposed of on the same terms without any order as to costs. 20-08-2026 Index : Yes/No KJ To Assistant Commissioner Thiruvanmiyur, Chennai.

Page1 of 5 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 20-08-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY Samuvel S A3A, 2nd Main Road, Thiruvallur Nagar, Kottivakkam, Chennai, Tamil Nadu 600041. ..Petitioner Vs Assistant Commissioner Thiruvanmiyur, Chennai. ..Respondent Prayer: Writ Petition is filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorarified Mandamus calling for the records pertaining to the impugned order passed by the Respondent in the order cancellation of GST Registration vide Ref no. ZA330223261329R dated 27.02.2023 to quash the same and further direct the Respondent to restore the GST Registration of the petitioner vide GSTIN : 33AAIFE0910F1Z2 issued by the Respondent. For Petitioner: Ms. A. Rithika for Ms. R. Hemalatha For Respondent: Mr. R. Sethu Prabakaran Government Advocate (Tax)