BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED : 23.01.2026 CORAM THE HONOURABLE MR.JUSTICE KRISHNAN RAMASAMY & W.M.P(MD)No.1381 of 2026 Tvl. Rabah Traders Represented by its Proprietor M. Shunmugaraj

12, Pillayar Kovil Street Melakulavanigarpuram Kurichi Main Road Tirunelveli - 627 005.

... Petitioner Vs.

1. The Deputy Commissioner Appeal (CT)

Integrated Commercial Taxes Building

1st Floor, Dr. MGR Bus Stand, Tirunelveli.

2. The Assistant Commissioner (ST)

Tirunelveli Junction Circle Integrated Commercial Taxes Building

1st Floor, Dr. MGR Bus Stand, Tirunelveli.

... 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 1st respondent in Reference No. ZD331225331839A dated 22.12.2025 and to quash the same as arbitrary, and direct the respondents to revoke the cancellation of petitioners GSTN registration No. 33GKHPS3583M1ZF within such time as may be directed by this Honble Court.

For Petitioner : Mr.B Naveenkumar For Respondent : Mr.R.Suresh Kumar, AGP

ORDER

This writ petition has been filed challenging impugned order dated

22.12.2025 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-filing of returns for the period of 6 months, the GST Registration of the petitioner was cancelled by the respondent vide order dated

09.04.2025. Aggrieved over the said order, an appeal was preferred by the petitioner on 30.10.2025, however, the said appeal was dismissed by the respondent vide the impugned order dated 22.12.2025, 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 order dated 09.04.2025 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 order dated 09.04.2025. Aggrieved over the said order, an appeal was preferred by the petitioner, however, the same was dismissed vide the impugned order dated 22.12.2025 on the aspect of limitation. According to the petitioner, due to the non-filing of returns for a period of 6 months, the petitioner's GST Registration was cancelled by the respondent. In such case, the reason assigned by the petitioner, in the considered opinion of this Court, appears to be genuine.

9. This Court, in very many cases, had followed the order passed in Suguna Cutpiece v. The Appellate Deputy Commissioner (ST)(GST) and others (W.P.Nos.25048 of 2021 etc. batch decided on 31.01.2022) and revoked the order of cancellation of GST Registration. In this case, only the appeal rejection order was challenged by the petitioner, however, no challenge was made against the original order of cancellation.

10. On the other hand, now, the petitioner is intend to commence his business activities, for which, the order of cancellation has to be revoked immediately. When such being the case, even if the impugned order (appeal rejection order) is set aside and remanded back to the respondent-Appellate Authority, once again, the respondent has to consider the case of the petitioner and pass appropriate orders. The said exercise will not serve the purpose but it will