Madras High Court
WP/41056/2026 of Tvl BLU RECORDS Vs The Joint Commissioner ST on 14 October 2026
WP No. 41056 of 2026
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 14-10-2026
CORAM
THE HON'BLE MR JUSTICE KRISHNAN RAMASAMY
WP No. 41056 of 2026
CNR:{HCMA012115742026}
AND
WMP NO. 46054 OF 2026,WMP NO. 46055 OF 2026
Tvl BLU RECORDS
Rep. by its Proprietor
K.Rajasudarsan No.12/15,
Velmurugan Street,
West Kamakodi Nagar, Valasaravakkam,
Chennai-600 087
..Petitioner(s)
Vs
1. The Joint Commissioner ST
Porur
2. The Assistant Commissioner
Porur Assessment Circle Porur
..Respondent(s)
Prayer: This writ petition is filed under Article 226 of the Constitution of India, praying to issue a Writ of Certiorari to call for the records on the file of 2nd respondent with respect to impugned order in FORM GST REG -19 with Reference Number ZA331125048344V dated 10.11.2025 and to quash the same as arbitrary, to call- for the records, on the file of 1st Respondent with respect to the impugned Show Cause Notice dated 04.08.2026 in Reference NumberZA330826017501T and to quash the same as arbitrary, and further direct the respondents to restore petitioners GSTN registration No33BMVPR6004F2ZV within such time as may be directed by this Court
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WP No. 41056 of 2026
For Petitioner(s):
Mr.R.T.Akash for Mr.B.Naveen Kumar
For Respondent(s):
Mr.I.Dinesh, Additional Government Pleader (Taxes)
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Order
This writ petition has been filed challenging impugned order dated 10.11.2025 passed by the respondent.
2. Mr.I.Dinesh, learned Additional Government Pleader (Taxes), takes notice on behalf of the respondent. By consent of the parties, the main writ petition is taken up for disposal at the admission stage itself.
3. The learned counsel for the petitioner would submit that the petitioner have no liability of outward supply of sales and hence, they filed “nil” returns. At this juncture, a show cause notice dated 18.09.2025 came to be issued by the respondent relating to non-commencement of business of tax payer. However, the petitioner had neither filed their reply nor appeared for personal hearing before the respondent. Under these circumstances, the GST Registration of the petitioner was cancelled by the respondent vide order dated 10.11.2025. Thereafter, an application for revocation of the said order was filed by the petitioner. However, the impugned show cause notice for rejection of application filed for condonation of delay of revocation application of cancellation of registration, was issued on 01.08.2026. Hence, this writ petition has been filed.
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WP No. 41056 of 2026
4. Further, he would submit that the petitioner is willing to file his GST returns and pay the entire tax liabilities along with applicable interest and penalty, if any. Hence, he requests this Court to revoke the order passed by the respondent for cancellation of GST Registration of the petitioner.
5. In reply, the learned Additional Government Pleader(Taxes) appearing for the respondent confirms that the GST registration of the petitioner was cancelled by the respondent vide order dated 10.11.2025 and requests this Court to pass an appropriate order.
6. Heard the learned counsel for the petitioner and the learned Additional Government Pleader(Taxes) for the respondents and also perused the materials available on record.
7. In this case, according to the petitioner, since they have no liability of outward supply of sales, they had filed their “nil” returns. In this regard, a show cause notice was issued by the respondent on 18.09.2025 and subsequently, the GST registration of the petitioner was cancelled by the respondent vide the order dated 10.11.2025. Thereafter, the application was filed by the petitioner
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WP No. 41056 of 2026
for revocation of the said order with delay. Now the impugned show cause notice was issued on 04.08.2026 seeking rejection of application filed for condonation of delay of revocation application of cancellation of registration. The reason provided for non-compliance with the relevant provisions of the Act within the prescribed time, in the considered opinion of this Court, appears to be genuine.
8. In view of the above, this Court is inclined to revoke the order dated 10.11.2025 passed by the respondent canceling the GST registration of the petitioner. Accordingly, both the cancellation order dated 10.11.2025 and the impugned show cause notice dated 04.08.2026 are set aside. The cancellation of registration is hereby revoked, subject to the fulfillment of the following conditions:
(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, within a period of four weeks therefrom.
(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 4 weeks from the date of restoration of GST Registration of the petitioner.
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WP No. 41056 of 2026
(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 are not complied with by the petitioner, the benefit granted under this order will automatically ceased to operate.
9. With the above directions, this writ petition is disposed of. No cost. Consequently, WMP.No.46054/2026 is ordered and WMP.NO.46055/2026 Is closed. 14-10-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No SK
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WP No. 41056 of 2026
To
1. The Joint Commissioner ST Porur
2. The Assistant Commissioner Porur Assessment Circle Porur
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WP No. 41056 of 2026
KRISHNAN RAMASAMY J. SK WP No. 41056 of 2026 AND WMP NO. 46054 OF 2026,WMP NO. 46055 OF 2026 14-10-2026
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