Madras High Court
WP/40668/2026 of Ms Jansi Enterprises Private Limited Vs Assistant Commissioner CT on 13 October 2026
WP No. 40668 of 2026
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 13-10-2026
CORAM
THE HON'BLE MR JUSTICE KRISHNAN RAMASAMY
WP No. 40668 of 2026
CNR:{HCMA012280752026}
AND
WMP NO. 45615 & 45616 OF 2026
Ms Jansi Enterprises Private Limited
Rep by its Managing Director
Mr. Sivanandan Ramalingam
No. G2/2, Kamala Residency
R.S. Puram, Venkataramana Road,
Combatore - 641 002
..Petitioner(s)
Vs
Assistant Commissioner CT,
Circle - R S Puram,
Zone - Coimbatore Il Division - Coimbatore Tamil Nadu
..Respondent(s)
Prayer:
Writ Petition filed under Article 226 of the Constitution of India, praying for issuance of Certirorified Mandamus, call for the records on the file of the Respondent in Ref No. ZA330325346226R dated 28.03.2025in Form GST Reg- 19 and quash the same as illegal and against the principles of natural justice fair play and direct the Respondent to restore the GST Registration of the Petitioner vide GSTIN 33AADCJ8008M1ZG
For Petitioner(s):
Mr.P.Prithvi Chopda for Ms.P.Aruna Chopda For Respondent(s):
Ms.Amirta Poonkodi Dinakaran, AGP
WP No. 40668 of 2026
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Order
This writ petition has been filed challenging order dated 28.03.2025 passed by the respondent.
2. Ms.Amirta Poonkodi Dinakaran, learned Additional Government Pleader, takes notice on behalf of the respondent.
3. By consent of the parties, the main writ petition is taken up for disposal at the admission stage itself.
4. The learned counsel for the petitioner would submit that due to the ill- health and other medical reasons, the petitioner had not filed the GST returns for more than a period of 6 months. Under these circumstances, the GST Registration of the petitioner was cancelled by the respondent vide order dated 28.03.2025. Aggrieved over the same, the petitioner filed an application dated 16.04.2025 for revocation of the cancelling order. However, the same was rejected by the respondent vide order dated 20.06.2025, against which an appeal was preferred by the petitioner, however, the same was also rejected, vide order dated 17.09.2026, on the aspect of limitation.
WP No. 40668 of 2026
5. 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.
6. In reply, the learned counsel appearing for the respondent confirms that the GST registration of the petitioner was cancelled by the respondent vide impugned order dated 28.03.2025 and requests this Court to pass an appropriate order.
7. Heard the learned counsel for the petitioner and the respondent and also perused the materials available on record.
8. In this case, the GST registration of the petitioner was cancelled by the respondent vide the impugned order dated 28.03.2025. According to the petitioner, due to medical reasons, he had failed to file his returns continuously for a period of 6 months. 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.
WP No. 40668 of 2026
9. In view of the above, this Court is inclined to revoke the impugned order dated 28.03.2025 passed by the respondent canceling the GST registration of the petitioner. Accordingly, the cancellation of registration made by the respondent, vide order dated 28.03.2025, 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.
(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.
WP No. 40668 of 2026
(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.
10. With the above directions, this writ petition is disposed of. No cost. Consequently, connected miscellaneous petition in WMP.No.45616 of 2026 is closed. The miscellaneous petition in WMP.No.45615 of 2026, which was filed to dispense with the production of original impugned order, is ordered. 13-10-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No nsa To Assistant Commissioner CT, Circle - R S Puram, Zone - Coimbatore Il Division - Coimbatore Tamil Nadu
WP No. 40668 of 2026
KRISHNAN RAMASAMY J. nsa WP No. 40668 of 2026 13-10-2026