Madras High Court
WP(MD)/29328/2026 of lyyanan Eswaran Vs The Assistant Commissioner ( on 14 October 2026
WP(MD) No. 29328 of 2026
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT
DATED: 14-10-2026
CORAM
THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY
WP(MD) No. 29328 of 2026
CNR:{HCMD011437712026}
and
WMP(MD) Nos.22275 & 22276 of 2026
Iyyanan Eswaran,
S/o. lyyanan,
Proprietor of TvI. lyyanan Eswaran,
(Works Contract Services - HSN 9954),
No.3/15, Ganapathi Nagar,
L. Poolaugulam, Andarkottaram Post,
Madurai, Tamil Nadu - 625 020.
GSTIN : 33AAAPE5413B1ZP.
..Petitioner(s)
Vs
The Assistant Commissioner (ST),
Madurai Rural (East) Assessment Circle,
Commercial Taxes Building,
Dr. Thangaraj Salai, Madurai - 625 020.
..Respondent(s)
PRAYER: Writ Petition filed under Article 226 of the Constitution of India, praying this Court for issuance of a Writ of Certiorarified Mandamus, to call for the records of the respondent culminating in the impugned order in Form GST REG-19 bearing Reference No.ZA3302251332814 dated 20.02.2025 (Application Reference No.AA33O125G31383S) cancelling the petitioner's registration bearing GSTIN : 33AAAPE5413B1ZP with effect from 01.09.2024, quash the same as illegal, arbitrary and in violation of the principles of natural justice and consequently direct the respondent to restore the petitioner's registration and enable the petitioner to access the
WP(MD) No. 29328 of 2026
common portal, subject to the petitioner furnishing all pending returns, which are NIL returns and paying the applicable late fee within such time and on such conditions as this Court may deem fit.
For Petitioner :
Mr.I.Velpradeep
For Respondent :
Mr.R.Parthiban
Special Government Pleader
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ORDER
The petitioner challenges an order of cancellation of his GST registration. The petitioner was a registered person under applicable GST enactments. Pursuant to a show cause notice dated 10.01.2025 stating that the petitioner had not filed GST monthly returns regularly, the impugned order was issued.
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).
WP(MD) No. 29328 of 2026
3. Mr.R.Parthiban, learned Special Government Pleader, accepts notice on behalf of the respondent. He submits that the GST registration of the petitioner was cancelled on account of the petitioner not filing returns regularly. He 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.
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
WP(MD) No. 29328 of 2026 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 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.
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."
WP(MD) No. 29328 of 2026
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. 14-10-2026 Index: No Speaking Neutral Citation: No JEN To The Assistant Commissioner (ST), Madurai Rural (East) Assessment Circle, Commercial Taxes Building, Dr. Thangaraj Salai, Madurai - 625 020.
WP(MD) No. 29328 of 2026 SENTHILKUMAR RAMAMOORTHY, J. JEN WP(MD) No. 29328 of 2026 14-10-2026