Madras High Court
WP/38294/2026 of M/s. APJAK ENGINEERING Vs The Commercial Tax Officer on 5 October 2026
WP No. 38294 of 2026
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 05-10-2026
CORAM
THE HON'BLE MR JUSTICE KRISHNAN RAMASAMY
WP No. 38294 of 2026
and WMP Nos.43012 and 43014 of 2026
CNR: {HCMA012185272026}
M/s. APJAK ENGINEERING
Represented by its Proprietor
P.Vigneshwaran
No.3, 4th Street, Teacher Nagar, Thirukalukundram, Chengalpattu District - 603109
..Petitioner(s)
Vs
The Commercial Tax Officer
Thirukalukundram Assessment circle,
Thirukalukundram
..Respondent(s)
PRAYER: The Writ Petition is filed under Article 226 of the Constitution of India seeking the issuance of a Writ of Certiorarified Mandamus calling for the records relating to the impugned Order for Cancellation of Registration baring reference number ZA330725011528N dated 02.07.2025 issued by the respondent and quash the same and further direct the respondent to restore the GST Registration of the vide GSTIN 33ATRPV4956G1ZO.
WP No. 38294 of 2026
For Petitioner(s):
Ms. Elvin Niha
For Respondent(s):
Mr. B. Sivaraman
Government Advocate
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ORDER
The present Writ Petition has been filed challenging the impugned order dated 02.07.2025, whereby the respondent cancelled the petitioner's GST registration.
2. The learned counsel for the petitioner submits that the registration was cancelled due to the non-filing of monthly returns from March 2025. He further submits that as a consequence of this cancellation, the petitioner is unable to run their business, pay salaries, or meet rental and other essential operational expenses. Furthermore, the petitioner’s vendors have refused to release outstanding payments solely due to the cancellation of the GST registration.
3. He further submits that the respondent issued a show-cause notice dated 06.05.2025 through the online portal, directing the petitioner to furnish a reply within seven working days, while simultaneously fixing a personal hearing on 08.05.2025—merely two days later. The final impugned order was
WP No. 38294 of 2026 never served physically. Consequently, the petitioner was entirely unaware of the initiation of these proceedings, resulting in a gross violation of the principles of natural justice.
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 Government Advocate appearing for the respondent would submit that as per the settled position of law laid down by this Court in the case of "Suguna Cutpiece Centre Vs. the Appellate Joint Commissioner of GST (ST) (GST) and Another", the request of the petitioner may be considered by the respondent subject to payment of entire tax dues including penalty along with all other returns, within time bound manner.
6. Heard the learned counsel appearing for the petitioner and the learned Government Advocate appearing for the respondent and perused the materials placed before this Court.
WP No. 38294 of 2026
7. In this case, the GST registration of the petitioner was cancelled by the respondent vide the impugned order dated 02.07.2025. According to the petitioner, due to financial constraints, he had failed to file his returns from the month of March, 2025. 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 dated 02.07.2025 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 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
WP No. 38294 of 2026 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.
9. With the above directions, this Writ Petition is disposed of. W.M.P.No.43012 of 2026 filed to dispense with the production of the original impugned order dated 02.07.2025, is allowed. Consequently, the connected W.M.P.No.43014 of 2026 is also closed. 05-10-2026 Asi
WP No. 38294 of 2026 KRISHNAN RAMASAMY, J. Asi To The Commercial Tax Officer, Thirukalukundram Assessment cCrcle, Thirukalukundram. WP No. 38294 of 2026 and WMP Nos.43012 and 43014 of 2026 05-10-2026