Madras High Court
WP/42772/2026 of N.Sivajothi Vs The Superintendent on 15 October 2026
WP No. 42772 of 2026
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 15-10-2026
CORAM
THE HON'BLE MR JUSTICE KRISHNAN RAMASAMY
WP No. 42772 of 2026
CNR: {HCMA012484322026}
N.Sivajothi
Proprietor, M/s. Sri Vinayaga Powers,
316/3, Government Higher Secondary School Opposite, Singipuram Post, Valapady Taluk, Salem District, Tamil Nadu 636 115.
..Petitioner(s)
Vs
The Superintendent
Salem Rural, Attur Range
Salem, Tamil Nadu.
..Respondent(s)
PRAYER: The Writ Petition is filed under Article 226 of the Constitution of India seeking the issuance of a Writ of Certiorarified Mandamus calling for the records relating to the impugned Order in GSTIN No. 33IXPPS0082G1Z4 vide FORM GST REG-19 bearing Ref. No. ZA330323098611P dated 20.03.2023
and quash the same, and direct the respondent to restore the GST registration of the petitioner vide GSTIN No. 33IXPPS0082G1Z4.
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WP No. 42772 of 2026
For Petitioner(s):
Mr. S.Vasavi Sridevi
For Respondent(s):
Mr. G. Meganathan
Junior Standing Counsel
for Mr.S.Gurumoorthy
Senior Standing Counsel
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ORDER
The present Writ Petition has been filed challenging the impugned order dated 20.03.2023, seeking to quash the same, and consequently directing the respondents to restore the GST registration of the petitioner bearing GSTIN No. 33IXPPS0082G1Z4.
2. The learned counsel for the petitioner submits that the petitioner is the sole proprietor of M/s. Sri Vinayaga Powers, a works contractor registered under the CGST Act, 2017 and the TNGST Act, 2017, bearing GSTIN No. 33IXPPS0082G1Z4. Due to the absence of business activities during 2023, the petitioner failed to file the monthly returns, pursuant to which the respondent issued a show cause notice dated 02.02.2023 and cancelled the petitioner's GST registration by order dated 20.03.2023. The petitioner submits that fresh works contracts have now been secured from the Tamil Nadu Power Distribution __________
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WP No. 42772 of 2026 Corporation Limited (TNPDC Ltd.) on 15.09.2026, which require a valid GST registration. Since the statutory period for seeking revocation of the cancellation has expired, the petitioner has approached this Court seeking to quash the impugned cancellation order and to direct the respondents to restore the GST registration.
3. Heard the learned counsel appearing for the petitioner and the learned Standing Counsel appearing for the respondent and perused the materials placed before this Court.
4. Though the petitioner is required to file all requisite compliances as per the order of this Court in the case of Suguna Cutpiece Centre Vs. the Appellate Joint Commissioner of GST (ST) and Another, the petitioner in the present case holds a works contract dated 15.09.2026, necessitating the immediate restoration of their GST number. Taking this aspect into consideration, this Court, by virtue of this order, revokes the cancellation of the GST registration, vide order of the second respondent dated 20.03.2023, and grants liberty to the petitioner to utilize the restored GST number for all official correspondence, subject to the condition that the petitioner complies with all the following statutory requirements within a period of two months. __________
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WP No. 42772 of 2026
(i) The respondent 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, if any, immediately.
(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 two months 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 Input Tax Credit (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 utilised 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 utilised only after scrutinising and approving by the respondent or any other competent authority.
(vii) If any of the aforesaid conditions is not complied with by the petitioner, the benefit granted under this order will automatically ceased to operate. __________
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WP No. 42772 of 2026
5. With the above directions, this Writ Petition stands disposed of. There shall be no order as to costs. 15-10-2026 Asi To The Superintendent, Salem Rural, Attur Range, Salem, Tamil Nadu. __________
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WP No. 42772 of 2026 KRISHNAN RAMASAMY, J. Asi WP No. 42772 of 2026 15-10-2026 __________
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