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W.P.(MD)No.3142 of 2026

BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT

DATED : 05.02.2026

CORAM

THE HONOURABLE MR.JUSTICE KRISHNAN RAMASAMY

W.P.(MD)No.3142 of 2026

M/s.PONTHANGAM CONSTRUCTIONS

Represented by its Partner S. Manonmany Padmaja

GSTN 33ABGFP0967J1Z1

11/64-1, Kalveedy V.M.K. Eraniel Road

Padmanabhapuram, Kanniyakumari-629175

... Petitioner

Vs.

The Superintendent of CGST and Central Excise,

Marthandam Range

48/1-4, First Floor, Sivaraj Building

Tower Junction, Nagercoil-629 001.

... 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 respondent in Reference No ZA3305251037

18N dated 19/05/2025 and to quash the same as illegal , arbitrary , and

direct the respondents to revoke the cancellation of petitioners GSTN

registration No 33ABGFP0967J1Z1 within such time as may be directed

by this Honble Court.

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W.P.(MD)No.3142 of 2026

For Petitioner : Mr.Sudalai Muthu N

For Respondent : Mr.R.Gowri Shankar

ORDER

This writ petition has been filed challenging impugned order dated

19.05.2025 passed by the respondent.

2. The learned counsel for the petitioner would submit that due to

health problems, no returns were filed by the petitioner continuously for

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

of the petitioner was cancelled by the respondent vide order dated

19.05.2025.

3. 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.

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W.P.(MD)No.3142 of 2026

4. 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 19.05.2025

and requests this Court to pass an appropriate order.

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

Additional Government Pleader for the respondent and also perused the

materials available on record.

6. In this case, the GST registration of the petitioner was cancelled

by the respondent vide the impugned order dated 19.05.2025. According

to the petitioner, due to 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 respondent vide impugned order dated

19.05.2025. In such case, the reason assigned by the petitioner, in the

considered opinion of this Court, appears to be genuine.

7. In view of the above, this Court is inclined to revoke the

impugned order dated 19.05.2025 passed by the respondent canceling

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W.P.(MD)No.3142 of 2026

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 sh