BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT

DATED : 02.01.2026

CORAM

THE HONOURABLE MR.JUSTICE KRISHNAN RAMASAMY

M/s.Mathan Timber Traders

Represented by its Proprietor E.Esakkimuthu

GSTIN 33ABNPE7440E1ZX

2/481, Tenkasi Main Road

Kottakulam, Shencottai -627805

... Petitioner

Vs.

The Commercial Tax Officer Shencottai Assessment Circle

Shencottai

... Respondents

Prayer:

Writ Petition filed under Article 226 of the Constitution of India

praying to issue a Writ of Certiorarified Mandamus, to call for the records on the file of the respondent in Reference No ZA331124038986F dated 08.11.2024 and to quash the same as illegal, arbitrary and direct the respondents to revoke the cancellation of petitioners GSTIN registration No 33ABNPE7440E1ZX within such

time as may be directed by this Honble Court

For Petitioner : Mr.S.Karunakar

For Respondent : Mr.R.Suresh Kumar, AGP

ORDER

This writ petition has been filed challenging impugned order dated

08.11.2024 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 non-proficiency in accounts and GST matters and poor health condition, the petitioner had entrusted a part time accountant to consolidate the petitioner's transactions. However, the said part time accountant had not filed 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 08.11.2024.

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 08.11.2024 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 08.11.2024. According to the petitioner, due to non-proficiency in accounts and GST matters and poor health condition, the petitioner had entrusted a part time accountant to consolidate the petitioner's transactions. However, the said part time accountant had not filed the GST returns for a period of 6 months. 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 08.11.2024 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 from the date of receipt of a copy of this order.

(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 unut