WP/42830/2026 of Asian Beverage Private Limited Vs The Assistant Commissioner (ST) on 16 October 2026

ORDER

Mr.R.Sethu Prabakaran, learned Government Advocate (Tax) takes notice for the Respondents.

2. With the consent of both sides, this Writ Petition is taken up for final disposal at the admission stage itself.

3. The Petitioner has filed this Writ Petition for the following reliefs:

(i) To call for the records relating to the Order in Form GST REG-19 dated 08.01.2026 bearing Reference No.ZA330126043278Q passed by the 1st Respondent cancelling the Petitioner’s GST registration bearing GSTIN 33AAMCA2557K1ZI with effect from 01.07.2025 and quash the same;

(ii) To restore the Petitioner’s GST registration;

(iii) To remit the matter back to the 1st Respondent; and

(iv) To direct the Respondents to provide the necessary portal access.

4. The learned counsel for the Petitioner submitted that due to some financial difficulties, the Petitioner had not filed the GST returns within the time limit prescribed under Section 39 of the Central Goods and Services Tax Act, 2017. Hence, the 1st Respondent had issued a Show Cause Notice in Form GST REG-31 dated 04.12.2025, suspending the Petitioner’s GST registration with effect from 04.12.2025. Subsequently, the 1st Respondent has passed an Order in Form GST REG-19 dated 08.01.2026, cancelling the GST registration of the Petitioner with effect from 01.07.2025.

4.1. It is further submitted by the learned counsel for the Petitioner that pursuant to the cancellation of Petitioner’s GST registration, the Petitioner filed an Application dated 05.10.2026 before the 1st Respondent seeking to extend the period of filing of returns and revoke the cancellation of its registration. After the filing of said application, when the Petitioner attempted to access the GST portal and proceeded to file an application for revocation of its cancelled registration, the said portal displayed the message that the timeline of 270 days from the date of cancellation order provided to taxpayer to file Application for Revocation of Cancellation is expired.

4.2. The learned counsel for the Petitioner submitted that the Petitioner is willing to file its GST returns and pay the entire tax liabilities along with applicable interest and penalty, if any. Therefore, the learned counsel prayed this Court to revoke the Order dated 08.01.2026 passed by the 1st Respondent cancelling the GST registration of the Petitioner.

4.3. That apart, the learned counsel for the Petitioner submitted that in the case of Tvl.Suguna Cutpiece Centre Vs. The Appellate Deputy Commissioner (ST) (GST), Salem reported in 2022 (61) GSTL 515 (Mad.), this Court has directed revocation of registration subject to the filing of pending returns and payment of tax, interest and fee in cash by the Petitioners therein 4.4. It is also submitted by the learned counsel for the Petitioner that while dealing with an identical issue, this Court has passed an Order dated 13.08.2024 in W.P.No.22271 of 2024, wherein, it has restored the GST registration of the Petitioner therein subject to certain conditions. The same relief may be granted to the Petitioner as well.

5. The learned Government Advocate appearing for the Respondents submitted that in the present case, the Petitioner had not filed the GST returns from the month of July, 2025 till 17.12.2025. Though the 1st Respondent vide Show Cause Notice dated 04.12.2025, suspended the GST registration of the Petitioner and called upon the Petitioner to file its reply within 30 days from the date of service of that notice, the Petitioner did not file any reply to the Show

Cause Notice. Hence, the 1st Respondent has cancelled the GST registration of the Petitioner.

6. Heard the learned counsel on either side and perused the materials available on record.

7. In the present case, the 1st Respondent vide Show Cause Notice dated 04.12.2025, suspended the Petitioner’s GST registration with effect from 04.12.2025 and thereafter, cancelled the GST registration of the Petitioner vide Impugned Order dated 08.01.2026. According to the Petitioner, since he had some financial difficulties, he could not file the GST Returns since July, 2025.

8. The reason stated by the Petitioner for non-filing of GST returns within the time limit prescribed under Section 39 of the CGST Act appears to be genuine. Hence, this Court is inclined to revoke the impugned order cancelling the GST registration of the Petitioner. Accordingly, the Order dated 08.01.2026 passed by the 1st Respondent is revoked.

9. In view of the above, the restoration of the GST registration of the Petitioner is subject to the fulfillment of 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 its 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 four 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 ITC which may be lying unutilized or unclaimed in the hands of the Petitioner.

(iv) If any ITC has remained unutilized, it shall not be utilized 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 utilized only after scrutinizing and approving by the Respondents or any other competent authority.

(vii) If any of the aforesaid conditions are not complied with by the Petitioner, the benefit granted under this order will automatically cease to operate.

10. This Writ Petition is disposed of with the above directions. No costs. 16-10-2026 mrr Index: Yes/No Speaking/Non-Speaking Order Neutral Citation: Yes/No To

1. The Assistant Commissioner (ST), Ayanavaram Assessment Circle, Chennai, Commercial Taxes Annexure Building (PAPJM Building Annexe), No.1, Greams Road, Thousand Lights, Chennai, Tamil Nadu – 600 006.

2. The Joint Commissioner of Commercial Taxes (ST), Chennai Central, Commercial Taxes PAPJM Building, No.1, Greams Road, Thousand Lights, Chennai, Tamil Nadu – 600 006.

KRISHNAN RAMASAMY, J. mrr W.P.No.42830 of 2026 16-10-2026