WP/38405/2026 of Mr Venkataraman Vs The State Tax Officer on 8 October 2026

Order

This writ petition has been filed challenging impugned order dated 23.03.2021 passed by the respondent.

2. Ms.G.Dhana Madhri, learned Special Government Pleader (T) 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 the personal issues and 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 23.03.2021.

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 Special Government Pleader appearing for the respondent confirms that the GST registration of the petitioner was cancelled by

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the respondent vide impugned order dated 23.03.2021 and requests this Court to pass an appropriate order.

6. Heard the learned counsel for the petitioner and the learned Special Government Pleader 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 23.03.2021. According to the petitioner, due to the financial constraint, he was unable to run his business and hence, 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.

8. In view of the above, this Court is inclined to revoke the impugned order passed by the respondent canceling the GST registration of the petitioner and pass the following orders:-

(i) The cancellation of the petitioner’s GST registration is hereby revoked. The respondent shall take suitable steps by instructing GST Network, New Delhi to make suitable changes

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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.

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(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.

9. With the above directions, this writ petition is disposed of. No cost. 08-10-2026 (1/2) Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No rst To The State Tax Officer, Mannargudi Assessment Circle, Hospital Road, Keelappalam, Mannargudi -614 001.

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KRISHNAN RAMASAMY J. rst WP No. 38405 of 2026 AND WMP NO. 43119 OF 2026 08-10-2026 (1/2)