Madras High Court
WP/38594/2026 of GRP PROMOTERS Vs Commercial Tax Officer on 7 October 2026
WP No. 38594 of 2026
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 07-10-2026
CORAM
THE HON'BLE MR JUSTICE KRISHNAN RAMASAMY
WP No. 38594 of 2026
CNR:{HCMA012183382026}
Grp Promoters
Represented by its Proprietor, Mr.C.Gnanam GSTIN. 33APPPG7595 G12G, 3/84 - A, 19th Street Anjugam Nagar Chennai Tamil Nadu 600099.
..Petitioner(s)
Vs
Commercial Tax Officer,
Perambur Assessment Circle,
No.1 Papjm Building Annex 2nd Floor,
Greams Road, Chenenai 600 006.
..Respondent(s)
Prayer:
Writ Petition filed under Article 226 of the Constitution of India, praying for issuance of Writ of Certiorarified Mandamus, To call for records pertaining to the impugned order of the respondent in GST REG-19 vide Reference No.
ZA330126041982P dated 08.01.2026 and quash the same and consequently direct the respondent to revoke the cancellation of the GST registration of the petitioners firm.
For Petitioner(s):
Mr.Satheesh Kumar
For Respondent(s):
Mr.B.Sivaraman, GA
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Order
This writ petition has been filed challenging impugned order dated 08.01.2026 passed by the respondent.
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WP No. 38594 of 2026
2. Mr.B.Sivaraman, learned Government Advocate, 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 financial constrains, the petitioner had not filed the GST returns for a period of 3 months. Under these circumstances, the GST Registration of the petitioner was cancelled by the respondent vide order dated 08.01.2026.
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 08.01.2026 and requests this Court to pass an appropriate order.
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WP No. 38594 of 2026
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 08.01.2026. According to the petitioner, due to financial constrains, he had failed to file his returns continuously for a period of 3 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.
9. In view of the above, this Court is inclined to revoke the impugned order dated 08.01.2026 passed by the respondent canceling the GST registration of the petitioner. 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
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WP No. 38594 of 2026
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.
(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. 07-10-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No nsa
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WP No. 38594 of 2026
To Commercial Tax Officer, Perambur Assessment Circle, No.1 Papjm Building Annex 2nd Floor, Greams Road, Chenenai 600 006.
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WP No. 38594 of 2026
KRISHNAN RAMASAMY J. nsa WP No. 38594 of 2026 07-10-2026
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