The cancellation of a GST registration can be quashed if proper proceedings and conditions are followed per statutory requirements.

BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT Dated: 17.03.2026 CORAM THE HONOURABLE MR JUSTICE D.BHARATHA CHAKRAVARTHY W.P(MD)No.7188 of 2026 and W.M.P.(MD) Nos.5875 & 5877 of 2026 Sm Travels and Cargo Service, rep. by its Managing Partner Shallar Sheriff Shaik Ziauddeen. ... Petitioner Vs Commercial Tax Officer, Ponmalai, Trichy - 620 007. ... Respondent PRAYER:Writ Petition is filed under article 226 of the Constitution of India, praying to issue a Writ of Certiorarified Mandamus, to call for the records of the respondent order of cancellation of GST registration passed by the respondent vide order dated on 31.12.2024, pertaining to the petitioner’s GSTIN 33AEMFS1501E1ZH, and quash the same as illegal, arbitrary and violative of the principles of natural justice, and consequently, directing to the respondents direct the respondent to restore / reinstate the petitioner’s GST registration bearing GSTIN

33AEMFS1501E1ZH in accordance with law.

For Petitioner :Mr. S.Karthik For Respondent :Mr.R.Sureshkumar Additional Government Pleader

ORDER

The prayer in the writ petition is to quash the order dated

31.12.2024 and to the respondent to revoke the cancellation of petitioner’s GSTIN registration No.33AEMFS1501E1ZH.

2.When the matter is came up for hearing today, both the learned counsel are ad idem that the matter is covered by the judgment of this Court in Tvl.Suguna Cutpiece Center -vs-The Appellate Deputy Commissioner(ST)(GST), Salem and Erode, Commercial Taxed Building, Pitchards Road, Salem-7(W.PNos.25048 of 2021 etc batch cases).

3.The operative portion of Para No.229 of the said order is extracted hereunder:

“".........

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 and etc. shall not be allowed to be made or adjusted from and out of any Input Tax Credit which may be lying unutilized or unclaimed in the hands of these petitioners.

(iii).If any Input Tax Credit has remained utilized, it shall not be utilised until it is scrutinized and approved by an appropriate or a competent officer of the Department.

(iv).Only such approved Input Tax Credit shall be allowed for being utilized thereafter for discharging future tax liability under the Act and Rule.

(v).The petitioners shall also pay GST and file the returns for the period subsequent to the cancellation of the registration by declaring the correct value of supplies and payment of GST shall also be in cash.

(vi).If any Input Tax Credit was earned, it shall be allowed to be utilised only after scrutinising and approving by the respondents or any other competent authority.

(vii).The respondents may also impose such restrictions / limitation on petitioners as may be warranted to ensure that there is no undue passing of Input Tax Credit pending such exercise and to ensure that there is no violation or an attempt to do bill trading by taking advantage of this order.

(viii).On payment of tax, penalty and uploading of returns, the registration shall stand revived forthwith.

(ix).The respondents shall take suitable steps by instructing GST Network, New Delhi to make suitable changes in the architecture of the GST Web portal to allow these petitioners to file their returns and to pay the tax/penalty/fine.

(x). The above exercise shall be carried out by the respondents within a period of thirty (30) days from the date of receipt of a copy of this order.

(xi).No c