WP No. 31606 of 2026 __________ Page1 of 5 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 19.08.2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 31606 of 2026 and W.M.P. Nos.34735 and 34736 of 2026 AR and DJ Enterprises Represented by its Partner Dinesh Kumar J No. AF55, F-3, 11th Main Road, Anna Nagar, Chennai – 600 040 ..Petitioner Vs Assistant Commissioner Amaindakarai Assessment Circle Chennai ..Respondent Petition filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorarified Mandamus calling for the records of the order of the Respondent bearing reference no. ZA330825098461A in Form GST REG 19 dated 20.08.2025, and quash the same and direct the Respondent to reactivate Petitioner’s GSTIN 33ABTFA7621D1ZJ. For Petitioner: Mr.Adithya Reddy For Respondent: Ms.G.Dhana Madhri, Special Government Pleader (Tax) ORDER The petitioner challenges an order of cancellation of his GST registration. The petitioner is a registered tax payer under the TNGST/CGST Act. Pursuant to a show cause notice dated 16.06.2025 https://www.mhc.tn.gov.in/judis WP No. 31606 of 2026 __________ Page2 of 5 stating that the petitioner had not filed GST monthly returns regularly, the impugned order was issued. According to the petitioner, the respondent, vide order dated 20.08.2025, has cancelled the registration retrospectively from 31.05.2015 without assigning any independent reason. Therefore, the present writ petition was filed. 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. Ms.G.Dhana Madhri, learned Special Government Pleader (Tax), accepts notice on behalf of the respondent. She submits that the GST registration of the petitioner was cancelled on account of the petitioner not filing returns regularly. She 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. https://www.mhc.tn.gov.in/judis WP No. 31606 of 2026 __________ Page3 of 5 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 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. https://www.mhc.tn.gov.in/judis WP No. 31606 of 2026 __________ Page4 of 5 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." 6. The restoration of the GST registration is subject to and conditional upon fulfilling the above conditions. 7. Accordingly, this writ petition is disposed of on the same terms without any order as to costs. Consequently, connected miscellaneous petitions are closed. 19.08.2026 Index: Yes/No Neutral Citation: Yes/No mmi To The Assistant Commissioner Amaindakarai Assessment Circle Chennai https://www.mhc.tn.gov.in/judis WP No. 31606 of 2026 __________ Page5 of 5 SENTHILKUMAR RAMAMOORTHY, J. mmi WP No. 31606 of 2026 19.08.2026 https://www.mhc.tn.gov.in/judis