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CDJ 2026 MHC 368
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| Court : Before the Madurai Bench of Madras High Court |
| Case No : W.P.(MD). No. 1302 of 2026 |
| Judges: THE HONOURABLE MR. JUSTICE KRISHNAN RAMASAMY |
| Parties : Robinson Joseph Versus The Assistant Commissioner Kuzhithurai Assessment Circle, Commercial Tax Buildings, Kuzhithurai |
| Appearing Advocates : For the Petitioner: N. Sudalai Muthu, Advocate. For the Respondent: R. Suresh Kumar, AGP. |
| Date of Judgment : 21-01-2026 |
| Head Note :- |
| Constitution of India - Article 226 - |
| Summary :- |
1. Statutes / Acts / Rules Mentioned:
- Article 226 of the Constitution of India
- the Act (referring to the GST Act)
2. Catch Words:
- Writ of Certiorari
- GST registration cancellation
- GST returns
- Input Tax Credit
- penalty
- interest
3. Summary:
The petitioner filed a writ under Article 226 seeking revocation of the cancellation of his GST registration, citing health‑related failure to file returns for six months. The respondent confirmed the cancellation order dated 23‑05‑2025. The Court found the petitioner’s reason genuine and, considering his willingness to file pending returns and pay dues, directed the cancellation be revoked. Conditions were imposed: the GST portal must be enabled for filing, the petitioner must file all pending returns with tax, interest, and fees within four weeks, and any Input Tax Credit may be utilized only after scrutiny and approval. Non‑compliance would result in loss of the benefit. The petition was disposed of without costs.
4. Conclusion:
Petition Allowed |
| Judgment :- |
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(Prayer: Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorari, to call for the records on the file of the respondent in Reference No ZA330525133824M dated 23/05/2025 and to quash the same as illegal , arbitrary , and direct the respondents to revoke the cancellation of petitioners GSTN registration No 33ASXPR6745E3Z3 within such time as may be directed by this Honble Court.)
1. This writ petition has been filed challenging impugned order dated 23.05.2025 passed by the respondent.
2. Mr.R.Suresh Kumar, learned Additional Government Pleader, takes notice on behalf of the respondent.
3. By consent of the parties, the main writ petition is taken up for disposal at the admission stage itself.
4. The learned counsel for the petitioner would submit that due to health issues, the petitioner had failed to file the GST returns for a period of 6 months. Under these circumstances, the GST Registration of the petitioner was cancelled by the respondent vide order dated 23.05.2025.
5. Further, he would submit that the petitioner is willing to file his GST returns and pay the entire tax liabilities along with applicable interest and penalty, if any. Hence, he requests this Court to revoke the order passed by the respondent for cancellation of GST Registration of the petitioner.
6. In reply, the learned Additional Government Pleader appearing for the respondent confirms that the GST registration of the petitioner was cancelled by the respondent vide impugned order dated 23.05.2025 and requests this Court to pass an appropriate order.
7. Heard the learned counsel for the petitioner and the learned Additional Government Pleader for the respondent and also perused the materials available on record.
8. In this case, the GST registration of the petitioner was cancelled by the respondent vide the impugned order dated 23.05.2025. According to the petitioner, due to health issues, the petitioner had failed to file the returns continuously for a period of 6 months. In such case, the reason provided for non-compliance with the relevant provisions of the Act within the prescribed time, in the considered opinion of this Court, appears to be genuine.
9. In view of the above, this Court is inclined to revoke the impugned order dated 23.05.2025 passed by the respondent canceling the GST registration of the petitioner. The cancellation of registration is hereby revoked, subject to the fulfillment of the following conditions:
(i) The respondent shall take suitable steps by instructing GST Network, New Delhi to make suitable changes in the architecture of the GST Web portal to allow the petitioner to file the returns and to pay the tax/penalty/fine, within a period of four weeks therefrom.
(ii) The petitioner is directed to file returns for the period till date, if not filed, together with tax dues along with interest thereon and the fee fixed for belated filing of returns within a period of 4 weeks from the date of restoration of GST Registration of the petitioner.
(iii) It is made clear that such payment of tax, interest, fine/fee etc. shall not be allowed to be made or adjusted from and out of any Input Tax Credit (ITC) which may be lying unutilized or unclaimed in the hands of the petitioner.
(iv) If any ITC has remained unutilized, it shall not be utilised until it is scrutinized and approved by an appropriate or competent officer of the Department.
(v) Only such approved ITC shall be allowed to be utilized thereafter for discharging future tax liability under the Act and Rules.
(vi) If any ITC was earned, it shall be allowed to be utilised only after scrutinising and approving by the respondent or any other competent authority.
(vii) If any of the aforesaid conditions is not complied with by the petitioner, the benefit granted under this order will automatically ceased to operate.
10. With the above directions, this writ petition is disposed of. No cost.
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