WP No. 21985 of 2026 __________ Page1 of 4 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 19-06-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 21985 of 2026 M/s.Rathina Transports, Rep. by its Proprietor Rathinam, 2/65, Arasamar Street, Vcmottur, Vellore 632513. ..Petitioner Vs The Superintendent Ranipet-I Range, Ranipet. ..Respondent Prayer : Writ Petition is filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorarified Mandamus calling for the records relating to the impugned show cause notice for cancellation of registration vide form GST REG - 19 bearing ref no. ZA330925092978P dated 18.09.2025 issued by the Respondent to quash the same, and further direct the Respondent to restore the GST registration of the Petitioner vide GSTIN No. 33AJJPR0460K2Z3. For Petitioner: Mr. S.Kannan Mr. Vignesh Kumar .K ORDER The petitioner challenges an order of cancellation of his GST registration. The petitioner is engaged in the business of supply of transportation services and was a registered person under applicable GST laws. Pursuant to a show https://www.mhc.tn.gov.in/judis WP No. 21985 of 2026 __________ Page2 of 4 cause notice dated 14.08.2025 stating that the petitioner had not filed GST monthly returns for a continuous period of six months, the impugned order was issued. According to the petitioner, due to some family dispute, he was unable to file his pending returns. The present writ petition was filed in the said facts and circumstances. 2. Learned counsel for the petitioner submits that the cancellation of the GST registration is causing immense hardship and that such cancellation should be revoked. In support of his contentions, he draws reference to the Judgment of this Court in Suguna Cutpiece v. Appellate Deputy Commissioner (ST)(GST), W.P.Nos.25048 of 2021 batch (Suguna Cutpiece). 3. In Suguna Cutpiece, this Court directed restoration of GST registration subject to several terms and conditions. The said judgment was followed thereafter in many cases. In order to maintain consistency, I am inclined to follow the said judgment. 4. In the operative portion thereof, the following directions were issued: "i. The petitioner is directed to file her returns for the period prior to the cancellation of registration, together with tax dues along with interest thereon and the fee fixed for belated filing of returns within a period of forty five (45) days from the date of receipt of a copy of this order. https://www.mhc.tn.gov.in/judis WP No. 21985 of 2026 __________ Page3 of 4 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 the petitioner. iii. If any Input Tax Credit has remained unutilized, it shall not be utilised until it is scrutinized and approved by an appropriate or competent officer of the Department. iv. Only such approved Input Tax Credit shall be allowed to be utilized thereafter for discharging future tax liability under the Act and Rules. v. The petitioner 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. 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. On payment of tax, penalty and uploading of returns, the registration shall stand revived forthwith. viii. 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. ix. 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." https://www.mhc.tn.gov.in/judis WP No. 21985 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. KJ 5. The restoration of the GST registration is subject to and conditional upon fulfilling the above conditions. 6. Accordingly, this writ petition is disposed of on the same terms without any order as to costs. 19-06-2026 Index : Yes/No Neutral Citation : Yes/No KJ To The Superintendent Ranipet-I Range, Ranipet. WP No. 21985 of 2026 https://www.mhc.tn.gov.in/judis