IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED : 18.12.2025

CORAM:

THE HONOURABLE MR. JUSTICE C.SARAVANAN

and

W.M.P.No.55528 of 2025

M/s. SSPT Ventures India Private Limited,

Represented By Its Authorised Signatory- Kalaiselvi Selvam,

42, NGGO Colony Annexe,

Chinnathirupathi,

Salem, Tamil Nadu-636008. ... Petitioner

-Vs-

The Assistant Commissioner,

Hasthampatty Circle,

Salem-1. ... Respondent

Prayer : Writ Petition filed under Article 226 of Constitution of India praying for the issuance of a Writ of Certiorarified Mandamus, calling for the records pertaining to the impugned proceedings passed by the Respondent in the order cancellation of GST Registration in FORM GST REG-19 vide ref no. ZA3309242948044 dated 25.09.2024 to quash the same and further direct the Respondent to restore the GST Registration of the petitioner vide GSTIN

33ABFCS3612P1Z5 issued by the Respondent.

For Petitioner : Ms.R.Hemalatha

For Respondent : Ms.P.Selvi

Government Advocate

ORDER

Ms.P.Selvi, learned Government Advocate (Tax) takes notice for the Respondent.

2. This Writ Petition is being disposed of at the time of admission with the consent of the learned counsel for the Petitioner and learned Government Advocate for the Respondent.

3. In this Writ Petition, the Petitioner has challenged the impugned Order dated 25.09.2024 in Form GST REG-19 which preceded a notice in Form GST Reg-17/31 the reasons for issuance of the aforesaid notice was petitioner’s failure to file returns for a continuous period of six months.

4. The challenge to the impugned order is primarily on the ground that in the remarks, it has been stated that the petitioner does not conduct any business from the declared place of business and therefore the effective date of cancellation is 31.12.2023.

5. Learned counsel for the Petitioner however submits that the petitioner will file the returns immediately as and when the registration is restored.

6. The issue has been dealt by this court in Tvl.Suguna Cut Piece Center, Represented by its Authorized Signatory Vs. The Appellate Deputy Commissioner (ST) (GST), Salem and another, (2022) 99 GSTR 386 wherein, in Paragraph Nos.227 to 229, this Court has observed as under:-

“227. This is a fit case for exercising the power under Article 226 of the Constitution of India in favour of the petitioners by quashing the impugned orders and to grant consequential relief to the petitioners. By doing so, the Court is effectuating the object under the GST enactment of levying and collecting just tax from every assessee who either supplies goods or service. Legitimate Trade and Commerce by every supplier should be allowed to be carried on subject to payment of tax and statutory compliance.

Therefore, the impugned orders deserve to be quashed.

228. These petitioners deserve a chance and therefore should be allowed to revive their registration so that they can proceed to regularize the defaults. The authorities acting under the Act may impose penalty with the gravity of lapses committed by these petitioners by issuing notice. If required, the Central Government and the State Government may also suitably amend the Rules to levy penalty so that it acts as a deterrent on others from adopting casual approach.

229. In the light of the above discussion, these Writ Petitions are allowed subject to the following conditions:- i.The petitioners are directed to file their returns for the period prior to the cancellation of registration, if such returns have not been already filed, together with tax defaulted which has not been paid prior to cancellation along with interest for such belated payment of tax and fine and fee fixed for belated filing of returns for the defaulted period under the provisions of the Act, within a period of forty five (45) days from the date of receipt of a copy of this order, if it has not been already paid.

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 m