WP No. 18829 of 2026 __________ Page1 of 6 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 03-07-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP Nos. 18829 & 22362 of 2026 & WMP Nos.20116 & 24254 of 2026 Aadhvi Sustainable Products, Represented by its Proprietor,C.Haripriya, GSTIN.33APGPH3259F1Z5, No. 78, Banjara Hills, Arivoli Nagar, Coimbatore 641 042 ..Petitioner(s) in both WPs Vs The Superintendent, Coimbatore III Division, 1441,ELGI Building, Trichy Road,Coimbatore 641018 ..Respondent(s) in W.P.No.18829 of 2026he The Assistant Commissioner, Coimbatore III Division, 1441, ELGI Building, Trichy Road, Coimbatore-641 018. ..Respondent(s) in W.P.No.22363 of 2026 Prayer in W.P.No.18829 of 2026 : Writ Petition is filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorarified Mandamus call for the records, pertaining to the impugned order in FORM GST REG-19,bearing reference number ZA331125101738U dated 19.11.2025 passed by the respondent and quash the same and consequently direct the respondent to revoke the cancellation of the registration of the Petitioner so that the Petitioner can carry on business. https://www.mhc.tn.gov.in/judis WP No. 18829 of 2026 __________ Page2 of 6 Prayer in W.P.No.18829 of 2026 : Writ Petition is filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorarified Mandamus to call for the records, pertaining to the impugned order in FORM GST REG- 05, bearing reference number ZA331225246681P dated 24.12.2025 passed by the respondent and quash the same and Consequently direct the respondent to revoke the cancellation of the registration of the Petitioner so that the petitioner can carry on business and pass. For Petitioner(s): M/s.Anish G K Disha Jain For Respondent(s): Mr. Su. Srinivasan, Senior Panel Counsel Mr. J. Hari Krishnan, Junior Penal Counsel ORDER The petitioner challenges an order of cancellation and an order of rejection of application for revocation of cancellation of her GST registration. The petitioner was engaged in business of trade and retail of gardening equipment on e-commerce platforms such as Amazon and was a registered person under applicable GST laws. Pursuant to a show cause notice dated 16.10.2025 stating that the petitioner had not filed GST monthly returns regularly, the impugned order dated 19.11.2025 was issued. According to the petitioner, on account of stagnation of business, the petitioner was unable to file the monthly GSTR – 3B returns. Therefore, it is stated that she was shocked to receive the order of cancellation. The present writ petitions were filed in the said facts and circumstances. https://www.mhc.tn.gov.in/judis WP No. 18829 of 2026 __________ Page3 of 6 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. Mr.Su.Srinivasan, learned SPC, accepts notice on behalf of the respondent. He submits that the GST registration of the petitioner was cancelled on account of the petitioner not filing returns regularly. He further submits that the order issued in Suguna Cutpiece was a conditional order and that the petitioner should be directed to comply with all conditions stipulated therein. 4. 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. 5. 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 https://www.mhc.tn.gov.in/judis WP No. 18829 of 2026 __________ Page4 of 6 belated filing of returns within a period of forty five (45) days from the date of receipt of a copy of this order. 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 https://www.mhc.tn.gov.in/judis WP No. 18829 of 2026 __________ Page5 of 6 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." 6. The restoration of the GST registration is subject to and conditional upon fulfilling the above conditions. 7. Accordingly, W.P.Nos.18829 & 22362 of 2026 are disposed of on the same terms without any order as to costs. Consequently, connected miscellaneous petitions are closed. 03-07-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No KAL https://www.mhc.tn.gov.in/judis WP No. 18829 of 2026 __________ Page6 of 6 SENTHILKUMAR RAMAMOORTHY, J. KAL To 1. The Superintendent, Coimbatore III Division, 1441,ELGI Building, Trichy Road,Coimbatore 641018 2. The Superintendent, Coimbatore III Division, 1441,ELGI Building, Trichy Road,Coimbatore 641018 WP Nos. 18829 & 22362 of 2026 & WMP Nos.20116 & 24254 of 2026 03-07-2026 https://www.mhc.tn.gov.in/judis