Back
2025 Supreme(Online)(Mad) 66053
IN THE HIGH COURT OF JUDICATURE AT MADRAS
Krishnan Ramasamy, J
Tvl Seemen Export – Appellant
Versus
Assistant Commissioner Gandhi Nagar, Tiruppur – Respondent
W.P.No.29428 of 2025 | W.M.P.No.32974 of 2025
For the Petitioner: Mr.T.Ramesh
For the Respondents: Ms.AmirtapoonkodiDinakaran
Writ of Certiorari can challenge GST registration cancellation; restoration contingent on compliance with tax obligations.
Headnote:(A) Constitution of India - Article 226 - Challenge to cancellation of GST registration - Petitioner faced financial hardships and failed to file returns for six months - Conditions for restoration of registration laid down after considering merits - Respondents must facilitate changes in GST portal for compliance. (Paras 3, 6, 7)
(B) GST Registration - Revocation process - Restoration conditioned on filing returns and payment of dues - ITC provisions clarified. (Paras 7)
Facts of the case:
Petitioner is a GST registrant who failed to file returns due to financial difficulties, resulting in the cancellation of registration. The appeal against the cancellation was also rejected.
Findings of Court:
The reason for non-compliance was deemed genuine, and restoration is conditional upon fulfilling stipulated requirements.
Issues: Examined the validity of cancellation and the conditions for revocation of registration.
Ratio Decidendi: The court emphasized that restoration is contingent upon compliance with filing and payment obligations, asserting the importance of financial accountability under the GST framework.
Result: Writ petition disposed of with conditions for registration restoration.
| Table of Content |
|---|
| 1. registration cancellation due to non-filing of gst returns. (Para 3) |
| 2. petitioner's reasons for non-compliance were acknowledged. (Para 6) |
| 3. restoration conditions outlined. (Para 7) |
| 4. case disposed with conditions for compliance. (Para 8) |
IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED : 07.08.2025 Coram The Honourable Mr.Justice Krishnan Ramasamy W.P.No.29428 of 2025 and W.M.P.No.32974 of 2025 Tvl Seemen Export, Rep by its Proprietor, 2 TNSS Colony, Gandhi Nagar, Tiruppur- 641 603 ...Petitioner Vs.
1. Assistant Commissioner Gandhi Nagar, Tiruppur 1
2.Joint Commissioner Gandhi Nagar, Tiruppur
3.Deputy Commissioner (ST) (GST) (Appeals), Erode and Salem, 46 Pudur B Village, Erode 638 002. ...Respondents Prayer : Writ Petition filed under Article 226 of the Constitution of India praying for the issuance of a Writ of Certiorarified Mandamus to call for the records relating to the order cancelling the Petitioner's GST Registration in Reference No. ZA330224094504Q dated 17.02.2024 passed by the 1 Respondent and quash the same and thereby direct the 1st Respondent to restore the Registration of the Petitioner under GST bearing GSTIN:
33ATOPS2744J1Z9.
For Petitioner : Mr.T.Ramesh For Respondents : Ms.AmirtapoonkodiDinakaran Government Advocate (Taxes)
***
O R D E R
Ms.AmirthapoonkodiDinakaran, learned Government Advocate (Taxes) takes notice on behalf of the respondents. With consent, the main Writ Petition is taken up for final disposal at the stage of admission itself.
2. The challenge in this writ petition is to the order dated
17.02.2024 passed by the 1st respondent and to quash the same and thereby direct the 1st Respondent to restore the registration of the Petitioner under GST bearing GSTIN: 33ATOPS2744J1Z9.
3.The learned counsel for the petitioner submitted that the Petitioner is a registered tax payer under the GST enactments and they have been filing the GST returns regularly, however, due to financial hadships faced by the petitioner on account of loss incurred in the business, the Petitioner could not file its returns for the continuous period of 6 months. Consequently, the 1st respondent issued a show cause notice on 31.01.2024, proposing the cancellation of the GST registration for non-filing of returns for a continuous period of six months, for which the petitioner submitted its reply on 09.02.2024. But, without considering the same, the 1st respondent passed an order of cancellation on 17.02.2024. Thereafter the petitioner filed an application for revocation of cancellation of registration on 26.09.2024 and the same was rejected by the 2nd respondent vide order dated 26.09.2024. Pending the application for revocation, the petitioner filed an appeal before the 3rd respondent and the same was also rejected vide order dated 27.11.2024. Further, he would submit that since the GST registration was cancelled the petitioner is unable to continue its business. He therefore prays to set aside the impugned order and direct the 1st respondent to restore and activate the GST registration of the petitioner.
4. On the other hand, the learned Government Advocate (Taxes)
appearing for the respondents submitted that the petitioner did not file returns for a continuous period of six months, which led to the passing of the impugned order. He further submitted that the revocation of the cancellation of registration will be considered only upon payment of all dues and filing of all returns.
5. Heard the learned counsel on either side and perused the materials available on record.
6. Admittedly, the GST registration of the petitioner was cancelled due to non-compliance in filing returns. That apart, the application for revocation of cancellation as well as the appeal filed by the petitioner were also rejected. The petitioner stated that due to financial hadships faced by the petitioner on account of loss incurred in the business, they could not pay GST dues and file the returns. Therefore, this Court is of the view that the reason pr
