BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED : 09.01.2026 CORAM THE HONOURABLE MR.JUSTICE KRISHNAN RAMASAMY M/s. RBK Consultants, Rep by its Proprietor, RamasamyBalakrishnan D.No.7-18, Thirupathur Raod Veeramanian patti, Keelavalavu Madurai-625102.

... Petitioner Vs.

The Superindent of CGST and C, Excise Madurai -II Range (Melur Range)

Madurai Division. Madurai.

... Respondents 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. ZA330224258548G dated 28.02.2024 and to quash the same as illegal, arbitrary, and direct the respondent to revoke the cancellation of petitioners GSTIN/UIN.33BMXPB5352GIZZ within such time as may be directed by this Honble Court For Petitioner : Mr.K.Vadivelu For Respondent : Mr.R.Gowri Shankar

ORDER

This writ petition has been filed challenging impugned order dated

28.02.2024 passed by the respondent.

2. Mr.R.Gowri Shankar, learned counsel, 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 financial 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

28.02.2024.

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 counsel appearing for the respondent confirms that the GST registration of the petitioner was cancelled by the respondent vide impugned order dated 28.02.2024 and requests this Court to pass an appropriate order.

7. Heard the learned counsel for the petitioner and the learned counsel 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 28.02.2024. According to the petitioner, due to financial issue, 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 28.02.2024 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 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 afte