The court reinforced the petitioners' right to legal remedy under Article 226 against premature suspension of GST registration, emphasizing due process and compliance with statutory guidelines.

ORDER

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

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

3. In this writ petition, the petitioner has challenged the impugned notice dated 27.02.2026 in form GST Reg-17, whereby the GST registration is proposed to be cancelled and has however suspended the GST Registration with effect from 27.02.2026. The petitioner is represented by the proprietor of the proprietary concern in the capacity as a Director.

4. The case on record reveals that the second respondent had recorded a statement under Section 67 of TNGST Act, 2017 from the petitioner on

14.11.2025. Pursuant to which the first respondent/ Assistant Commissioner ST has issued a Show Cause Notice on 27.02.2026 to the petitioner, based on the inspection carried on 13.11.2025, statement recorded on 14.11.2025.

5. It appears that the personal hearing was also fixed on 05.03.2026.

While so, the petitioner has approached this Court by way of filing this writ petition on 05.03.2026.

6. The Additional Government Pleader submits that the writ petition is to be held as prematured .

7. The impugned Show Cause Notice in Form GST Reg-17 has been issued on 27.02.2026 to cancel the GST registration of the petitioner viz., the date of registration being i.e from 01.07.2017. However, the impugned Show Cause Notice has suspended the GST registration of the petitioner with effect from 27.02.2026. To the extent the suspension of the registration was unwarranted and therefore to that extent the Show Cause Notice stands quashed.

8. The respondent is directed to pass orders on the show cause notice issued to the petitioner by following the guidelines issued by this Court in Tvl.Suguna Cut Piece Center, Represented by its Authorized Signatory V. 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 period of forty five (45) days from the date of receipt of a copy of this order, if it has not been already paid.

ii.It is made clear that such payment of Tax, Interest, fine / fee a