WP No. 13222 of 2025 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 09-04-2025 CORAM THE HONOURABLE MR JUSTICE KRISHNAN RAMASAMY WP No. 13222 of 2025 AND WMP NO. 14781 OF 2025 M/S.Feather Tex Crafts S.F No. 551/3D, Karuppagoundempalayam, Opp V.P CETP, Cotton Market PO, Tiruppur - 641604. Represented by its Partner Mrs. Savitha Nair Petitioner(s) Vs SUPERINTENDENT Tiruppur Bazar, 51, Elementary School Road, Kumar Nagar South, Tiruppur- 641603 Respondent(s) PRAYER:-Writ Petition filed under Article 226 of the Constitution of India, pleased to issue a Writ of Certiorarified Mandamus, calling for the records of https://www.mhc.tn.gov.in/judis WP No. 13222 of 2025 the Respondent herein leading to issuance of Impugned Order dated 08.02.2024 (vide Reference Dt.4.1.2024 No. ZA330124015793W) quash the same and direct the Respondent to restore the GST Registration of the Petitioner vide GST Registration No. 33AAHFF7991E1Z9 For Petitioner(s): Mr.Arunmokan K.M.C. For Respondent(s): Mr.K.S.Ramaswamy Senior Standing Counsel ORDER This writ petition has been filed challenging impugned order dated 08.02.2024 passed by the respondent. 2.Mr.K.S.Ramaswamy, learned Senior Standing counsel takes notice on behalf of the respondent. By consent of the parties, the main writ petition is taken up for disposal at the admission stage itself. 3.The learned counsel for the petitioner would submit that due to financial constraints, the petitioner had not filed the GST returns for a period of https://www.mhc.tn.gov.in/judis WP No. 13222 of 2025 6 months. Under these circumstances, the GST Registration of the petitioner was cancelled by the respondent vide order dated 08.02.2024. 4.Further, he would submit that 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. 5.In reply, the learned Senior Standing counsel for the respondent confirms that the GST registration of the petitioner was cancelled by the respondent vide impugned order dated 08.02.2024 and requests this Court to pass an appropriate order. 6.Heard the learned counsel for the petitioner and the learned Senior Standing counsel appearing for the respondent and also perused the materials available on record. https://www.mhc.tn.gov.in/judis WP No. 13222 of 2025 7.In this case, the GST registration of the petitioner was cancelled by the respondent vide the impugned order dated 08.02.2024. According to the petitioner, due to financial constraints, he was unable to run his business and hence, he had failed to file his returns continuously for a period of 6 months. The reason provided for non-compliance with the relevant provisions of the Act within the prescribed time, in the considered opinion of this Court, appears to be genuine. 8.In view of the above, this Court is inclined to revoke the impugned order passed by the respondent canceling 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 from the date of receipt of a copy of this order. https://www.mhc.tn.gov.in/judis WP No. 13222 of 2025 (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 shall not be utilised until it is scrutinized and approved by an appropriate or competent officer of the Department. (v) Only such approved ITC shall be allowed to be utilized thereafter for discharging future tax liability under the Act and Rules. (vi) If any ITC was earned, it shall be allowed to be utilised only after scrutinising and approving by the respondent or any other competent authority. (vii) If any of the aforesaid conditions is not complied with by the petitioner, the benefit granted under this order will automatically ceased to operate. https://www.mhc.tn.gov.in/judis WP No. 13222 of 2025 9. With the above directions, this writ petition is disposed of. No cost. Consequently, the connected miscellaneous petition is also closed. 09-04-2025 Index:Yes/No Speaking/Non-speaking order Internet:Yes Neutral Citation:Yes/No rst https://www.mhc.tn.gov.in/judis WP No. 13222 of 2025 To SUPERINTENDENT Tiruppur Bazar, 51, Elementary School Road, Kumar Nagar South, Tiruppur- 641603 https://www.mhc.tn.gov.in/judis WP No. 13222 of 2025 KRISHNAN RAMASAMY J. rst WP No. 13222 of 2025 AND WMP NO. 14781 OF 2025 09-04-2025 https://www.mhc.tn.gov.in/judis