IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED : 02.12.2025

CORAM :

THE HONOURABLE MR.JUSTICE C.SARAVANAN

and

W.M.P.Nos.51238 and 51242 of 2025

Tvl.K D S Engineering

Represented by its Proprietor

Arjunan Ramamoorthy ... Petitioner

Vs.

1.The Deputy Commissioner (ST),

GST Appeals – I,

Greams Road, Chennai – 600 006.

2.The Commercial Tax Officer (ST),

Manali Assessment Circle,

No.32, Integrated Commercial Taxes Building, No.115, 1st Floor, Elephant Gate Bridge Road,

Vepery, Chennai – 600 003. ... Respondents

Prayer: Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorarified Mandamus, to call for the records relating the order of the 2^nd Respondent made in Form GST REG – 19 Reference No.ZA330924319196F dated 30.09.2024 and quash the same and consequently directing the 2^nd Respondent to active the

GSTIN:33BTLPR8530B1ZP registration.

For Petitioner : Mr.R.Velu For Respondents : Mr.TNC.Kaushik Additional Government Pleader

ORDER

Mr.TNC.Kaushik, learned Additional Government Pleader takes notice for the Respondents.

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

3. In this Writ Petition, the Petitioner has challenged the ex-parte order dated 30.09.2024 in Form GST REG – 19, whereby, Petitioner’s Registration has been cancelled. The impugned order which was preceded by a Show Cause Notice dated 11.09.2024 in Form GST REG – 17. The reasons stated in the Show Cause Notice reads as under:-

Whereas on the basis of information which has come to my notice, it appears that your registration is liable to be cancelled for the following reasons:

1.Others.

4. Although the Petitioner has failed to respond to the said Show Cause Notice, there is no reasons forthcoming either in the aforesaid Show Cause Notice or in the impugned order for cancellation of the GST Registration.

5. Considering the same, the case is remitted back to the Respondents to pass a fresh order on merits as expeditiously as possible preferably within a period of four weeks from the date of receipt of a copy of this order in line with the decision of 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