Madras High Court
WP/40705/2026 of K Uma Maheswari Vs The Commercial Tax Officer on 13 October 2026
WP No. 40705 of 2026
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 13-10-2026
CORAM
THE HON'BLE MR JUSTICE KRISHNAN RAMASAMY
WP No. 40705 of 2026
CNR:{HCMA012284412026}
K Uma Maheswari,
Authorised representative of M/s. Kowinko Technologies, No.6/4, 22nd street, Jai Nagar, Arumbakkam, Chennai, Tamil Nadu 600 106.
..Petitioner(s)
Vs
The Commercial Tax Officer,
Arumbakkam Assessment Circle,
Chennai, Tamil Nadu.
..Respondent(s)
PRAYER:- Writ Petition filed under Article 226 of the Constitution of India, praying for an issuance of Writ of Certiorarified Mandamus, to call for the records of the impugned order of cancellation of registration vide Ref. No.
ZA3305230839592 dated 18.05.2023 with effect from 16.05.2023, from the files of the respondent herein, quash the same, and further direct the respondent to restore and activate the registration of the petitioner granted under the Central Goods and Services Tax Act, 2017 and the Tamil Nadu Goods and Services Tax Act, 2017 in GSTIN 33ABOPU7535P1ZP.
For Petitioner(s):
Ms.Divya
For M/s.Vijaya Dharshini A
For Respondent(s):
Mr.R.Sethu Prabakaran
Government Advocate (T)
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WP No. 40705 of 2026
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Order
This writ petition has been filed challenging impugned order dated 18.05.2023 passed by the respondent.
2. Mr.R.Sethu Prabakaran, learned Government Advocate 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. Learned counsel for the petitioner would submit that due to financial constraints, the petitioner had not filed the GST returns for a period of 6 months. Under these circumstances, the GST Registration of the petitioner was cancelled by the respondent vide order dated 18.05.2023.
4. Further, she would submit that the petitioner is willing to file her GST returns and pay the entire tax liabilities along with applicable interest and penalty, if any. Hence, she requests this Court to revoke the order passed by the respondent for cancellation of GST Registration of the petitioner.
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WP No. 40705 of 2026
5. In reply, the learned Government Advocate appearing for the respondent confirms that the GST registration of the petitioner was cancelled by the respondent vide impugned order dated 18.05.2023 and requests this Court to pass an appropriate order.
6. Heard the learned counsel for the petitioner and the learned Government Advocate for the respondent and also perused the materials available on record.
7. In this case, the GST registration of the petitioner was cancelled by the respondent vide the impugned order dated 18.05.2023. According to the petitioner, due to financial constraints, she was unable to run her business and hence, she had failed to file her 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.
8. In view of the above, this Court is inclined to revoke the impugned order passed by the respondent cancelling the GST registration of the petitioner. The cancellation of registration is hereby revoked, subject to the fulfillment of the following conditions:-
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WP No. 40705 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, 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 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.
(vi) 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. 40705 of 2026
9. With the above directions, this writ petition is disposed of. No cost. 13-10-2026 (1/2) Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No rst To The Commercial Tax Officer Arumbakkam Assessment Circle, Chennai, Tamil Nadu.
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WP No. 40705 of 2026
KRISHNAN RAMASAMY J. rst WP No. 40705 of 2026 13-10-2026 (1/2)
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