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W.P.(MD)No.2129 of 2026

BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT

DATED : 29.01.2026

CORAM

THE HONOURABLE MR.JUSTICE KRISHNAN RAMASAMY

W.P.(MD)No.2129 of 2026

& W.M.P(MD)Nos.1690 & 1692 of 2026

Sambandam Chandrasekaran

S/o. Sambandam

Proprietor of M/s. Sekaran Sound Service

No.1864, Raja Veethi

Karanthai, Thanjavur - 613 002.

... Petitioner

Vs.

1. The Joint Commissioner of GST and Central Excise (Appeals)

Coimbatore, Trichy Circuit Office

No.1, Williams Road, Cantonment

Trichy - 620 001.

2. The Superintendent of GST and Central Excise

Thanjavur - I Range, Thanjavur.

... Respondents

Prayer:

Writ Petition filed under Article 226 of the Constitution of India

praying to issue a Writ of Certiorarified Mandamus, calling for the

records relating to the impugned order passed by the 2nd respondent in

Reference No.ZA330823040583O dated 08.08.2023 and the

consequential impugned order passed by the 1st respondent in his

proceedings in A.No.19/2025-GST (TRY) (JC) dated 30.04.2025 and

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W.P.(MD)No.2129 of 2026

quash the same as illegal and arbitrary and consequently directing the

respondents to a restore the petitioners GST Registration bearing GSTIN

- 33ACZPC0385P2ZZ within a time frame as fixed by this Honble

Court.

For Petitioner : Mr.T.Pradeep

For Respondent : Mr.N.Dilipkumar

ORDER

This writ petition has been filed challenging impugned order dated

08.08.2023 and the appeal order dated 30.04.2025 passed by the

respondents.

2. Mr.N.Dilipkumar, learned counsel, takes notice on behalf of the

respondents.

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

health problems, no returns were filed by the petitioner for a period of 6

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W.P.(MD)No.2129 of 2026

months. Under these circumstances, the GST Registration of the

petitioner was cancelled by the respondent vide order dated 08.08.2023.

Aggrieved over the same, an appeal was preferred by the petitioner on

05.02.2025. However, the said appeal was also rejected by the

respondent, vide impugned rejection order dated 30.04.2025, on the

aspect of limitation.

5. Further, he would submit that now, 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 08.08.2023

and requests this Court to pass an appropriate order.

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W.P.(MD)No.2129 of 2026

7. Heard the learned counsel for the petitioner and the learned

counsel for the respondents 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 08.08.2023, against

which, an appeal dated 05.02.2025 was preferred by the petitioner.

However, the said appeal was also rejected by the respondent, vide order

dated 30.04.2025, on the aspect of limitation. According to the

petitioner, due to financial and health problems, he was unable to file

GST returns for a period of 6 months. Under these circumstances, the

GST Registration was cancelled by the petitioner vide impugned order

dated 08.08.2023. In such case, the reason assigned by the petitioner, in

the considered opinion of this Court, appears to be genuine.

9. In view of the above, this Court is inclined to quash the appeal

rejection order dated 30.04.2025 and revoke the impugned order dated

08.08.2023 passed by the respondent canceling the GST registration of

the petitioner. Accordingly, the re