W.P.No.30703 of 2025 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED : 18.08.2025 Coram The Honourable Mr.Justice Krishnan Ramasamy W.P.No.30703 of 2025 and W.M.P.No.34404 of 2025 Tvl Raja Sooriyakumar ...Petitioner Vs. 1. The Appellate Authority- GST Vellore, Tamil Nadu. 2.The Commercial Tax Officer, Vaniyambadi, Thirupattur, Vellore, Tamil Nadu. 3.The Deputy Commissioner (CT) Vellore, Tamilnadu. ...Respondents Prayer : Writ Petition filed under Article 226 of the Constitution of India praying for the issuance of a Writ of Certiorarified Mandamus to call for the records relating to the impugned Order for Cancellation of Registration vide 1/8 https://www.mhc.tn.gov.in/judis W.P.No.30703 of 2025 Form GST REG -19 bearing Ref No. ZA3306240898560 dated 21.06.2024, along with consequential proceeding of acknowledgment for submission of appeal in FORM GST APL-02 vide ref no. ZD3307252375346 dated 22.07.2025 passed by the 1st Respondent and quash the same, and direct the 2nd Respondent to restore the GST registration of the Petitioner vide GSTIN- 33ALYPR7631M1Z6. For Petitioner : Ms.A.Rithika For Respondents : Mrs.K.Vasanthamala Government Advocate (Taxes) *** O R D E R Mrs.K.Vasanthamala, learned Government Advocate (Taxes) takes notice on behalf of the respondents. With consent, the main Writ Petition is taken up for final disposal at the stage of admission itself. 2. The challenge in this writ petition is to the order dated 21.06.2024 passed by the 2nd respondent and to quash the same and the consequential order of the 1st respondent dated 22.07.2025. 3.The learned counsel for the petitioner submitted that the 2/8 https://www.mhc.tn.gov.in/judis W.P.No.30703 of 2025 Petitioner is a registered tax payer under the GST enactments and they have been filing the GST returns regularly, however, due to financial consstraints and family medical exisgencies, the petitioner was not able to focus on the busincess actitivities, the petitioner was not able to file its returns. Consequently, the 2nd respondent issued a show cause notice on 14.05.2024, proposing the cancellation of the GST registration for non-filing of returns for a continuous period of six months. Since the petitioner's staff who were looking after the work relating to GST left the job, the petitioner was unaware of the same and hence failed to file its reply, which led to passing of an order of cancellation on 22.07.2025. Subsequently, the petitioner filed an appeal before the 1st respondent and the same was rejected vide order dated 09.07.2025. Further, he would submit that since the GST registration was cancelled the petitioner is unable to continue its business. He therefore prays to set aside the impugned order and direct the 2nd respondent to restore and activate the GST registration of the petitioner. 4. On the other hand, the learned Government Advocate (Taxes) appearing for the respondents submitted that the petitioner did not file 3/8 https://www.mhc.tn.gov.in/judis W.P.No.30703 of 2025 returns for a continous period of six months, which led to the passing of the impugned order. He further submitted that the revocation of the cancellation of registration will be considered only upon payment of all dues and filing of all returns. 5. Heard the learned counsel on either side and perused the materials available on record. 6. Admittedly, the GST registration of the petitioner was cancelled due to non-compliance in filing returns. That apart, the appeal filed by the petitioner was also rejected. The petitioner stated that due to financial consstraints and family medical exisgencies, the petitioner was not able to focus on the busincess actitivities and hence unable to file his returns. Therefore, this Court is of the view that the reason provided by the petitioner for non-compliance with the relevant provisions of the Act within the stipulated time appears to be genuine. 4/8 https://www.mhc.tn.gov.in/judis W.P.No.30703 of 2025 7. In view of the above, restoration of the GST registration is subject to and conditional upon fulfilling the following conditions : (i) 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 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. (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. 5/8 https://www.mhc.tn.gov.in/judis W.P.No.30703 of 2025 (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 scrutinizing 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. (viii) In view of the restoration of the GST registration, the consequential order passed by the 1st respondent is also set aside. 6/8 https://www.mhc.tn.gov.in/judis W.P.No.30703 of 2025 8. With the above directions, this writ petition is disposed of. No costs. Consequently, connected miscellaneous petition is closed. 18.08.2025 arr Index : yes/no Neutral Citation : yes/no To 1. The Appellate Authority- GST Vellore, Tamil Nadu. 2.The Commercial Tax Officer, Vaniyambadi, Thirupattur, Vellore, Tamil Nadu. 3.The Deputy Commissioner (CT) Vellore, Tamilnadu 7/8 https://www.mhc.tn.gov.in/judis W.P.No.30703 of 2025 Krishnan Ramasamy,J., arr W.P.No.30703 of 2025 18.08.2025 8/8 https://www.mhc.tn.gov.in/judis