High Court · 2025

W.P.No.45947 of 2025IN THE HIGH COURT OF JUDICATURE AT MADRASDATED : 02.12.2025CORAM : THE HONOURABLE MR.JUSTICE C.SARAVANANW.P.No.4 5947 of 2025 andW.M.P.Nos.51238 and 51242 of 2025Tvl.K D S EngineeringRepresented by its Proprietor Arjunan Ramamoorthy ... Petitioner Vs.1.The Deputy Commissioner (ST), GST Appeals – I, Greams Road, Chennai – 600 006.2.The Commercial Tax Officer (ST), Manali Assessment Circle, No.32, Integrated Commercial Taxes Building, No.115, 1st Floor, Elephant Gate Bridge Road, Vepery, Chennai – 600 003. ... RespondentsPrayer: Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorarified Mandamus, to call for the records relating the order of the 2nd Respondent made in Form GST REG – 19 Reference No.ZA330924319196F dated 30.09.2024 and quash the same and consequently directing the 2nd Respondent to active the GSTIN:33BTLPR8530B1ZP registration. ____________Page No. 1 of 7 https://www.mhc.tn.gov.in/judis W.P.No.45947 of 2025For Petitioner: Mr.R.Velu For Respondents: Mr.TNC.Kaushik Additional Government Pleader ORDERMr.TNC.Kaushik, learned Additional Government Pleader takes notice for the Respondents.2. This Writ Petition is being disposed of at the time of admission with the consent of the learned counsel for the Petitioner and the learned Additional Government Pleader for the Respondents. 3. In this Writ Petition, the Petitioner has challenged the ex-parte order dated 30.09.2024 in Form GST REG – 19, whereby, Petitioner’s Registration has been cancelled. The impugned order which was preceded by a Show Cause Notice dated 11.09.2024 in Form GST REG – 17. The reasons stated in the Show Cause Notice reads as under:-Whereas on the basis of information which has come to my notice, it appears that your registration is liable to be cancelled for the following reasons:1.Others.____________Page No. 2 of 7 https://www.mhc.tn.gov.in/judis W.P.No.45947 of 20254. Although the Petitioner has failed to respond to the said Show Cause Notice, there is no reasons forthcoming either in the aforesaid Show Cause Notice or in the impugned order for cancellation of the GST Registration.5. Considering the same, the case is remitted back to the Respondents to pass a fresh order on merits as expeditiously as possible preferably within a period of four weeks from the date of receipt of a copy of this order in line with the decision of this Court in Tvl.Suguna Cut Piece Center, Represented by its Authorized Signatory Vs. The Appellate Deputy Commissioner (ST) (GST), Salem and another, (2022) 99 GSTR 386 wherein, in Paragraph Nos.227 to 229, this Court has observed as under:-“227. This is a fit case for exercising the power under Article 226 of the Constitution of India in favour of the petitioners by quashing the impugned orders and to grant consequential relief to the petitioners. By doing so, the Court is effectuating the object under the GST enactment of levying and collecting just tax from every assessee who either supplies goods or service. Legitimate Trade and Commerce by every supplier should be allowed to be carried on subject to payment of tax and statutory compliance. Therefore, the impugned orders deserve to be quashed.228. These petitioners deserve a chance and therefore should be allowed to revive their registration so that they can ____________Page No. 3 of 7 https://www.mhc.tn.gov.in/judis W.P.No.45947 of 2025proceed to regularize the defaults. The authorities acting under the Act may impose penalty with the gravity of lapses committed by these petitioners by issuing notice. If required, the Central Government and the State Government may also suitably amend the Rules to levy penalty so that it acts as a deterrent on others from adopting casual approach. 229. In the light of the above discussion, these Writ Petitions are allowed subject to the following conditions:-i.The petitioners are directed to file their returns for the period prior to the cancellation of registration, if such returns have not been already filed, together with tax defaulted which has not been paid prior to cancellation along with interest for such belated payment of tax and fine and fee fixed for belated filing of returns for the defaulted period under the provisions of the Act, within a period of forty five (45) days from the date of receipt of a copy of this order, if it has not been already paid.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 these petitioners.iii.If any Input Tax Credit has remained utilized, it shall not be utilised until it is scrutinized and approved by an appropriate or a competent officer of the Department.iv.Only such approved Input Tax Credit shall be allowed for being utilized ____________Page No. 4 of 7 https://www.mhc.tn.gov.in/judis W.P.No.45947 of 2025thereafter for discharging future tax liability under the Act and Rule.v.The petitioners 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 and payment of GST shall also be in cash.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.The respondents may also impose such restrictions / limitation on petitioners as may be warranted to ensure that there is no undue passing of Input Tax Credit pending such exercise and to ensure that there is no violation or an attempt to do bill trading by taking advantage of this order.viii.On payment of tax, penalty and uploading of returns, the registration shall stand revived forthwith.ix.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 these petitioners to file their returns and to pay the tax/penalty/fine.x.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.”____________Page No. 5 of 7 https://www.mhc.tn.gov.in/judis W.P.No.45947 of 20256. The above said order will hold good to the present Writ Petition also. Accordingly, this Writ Petition stands disposed of in terms of the directions contained in Tvl.Suguna Cut Piece Center case (referred to supra). No costs. Connected Writ Miscellaneous Petitions are closed.02.12.2025Neutral Citation : Yes / NojasTo:1.The Deputy Commissioner (ST), GST Appeals – I, Greams Road, Chennai – 600 006.2.The Commercial Tax Officer (ST), Manali Assessment Circle, No.32, Integrated Commercial Taxes Building, No.115, 1st Floor, Elephant Gate Bridge Road, Vepery, Chennai – 600 003. ____________Page No. 6 of 7 https://www.mhc.tn.gov.in/judis W.P.No.45947 of 2025C.SARAVANAN, J.jasW.P.No.4 5947 of 2025 andW.M.P.Nos.51238 and 51242 of 202502.12.2025____________Page No. 7 of 7