Madras High Court
WP/38377/2026 of M/S.ERAM NANBARGAL SPORTS AND RECREATION CLUB KOVA Vs THE SUPERINTENDENT on 5 October 2026
WP No. 38377 of 2026
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 05-10-2026
CORAM
THE HON'BLE MR JUSTICE KRISHNAN RAMASAMY
WP No. 38377 of 2026
CNR:{HCMA011996762026}
AND
WMP NO. 43093 OF 2026
M/s.Eram Nanbargal Sports And Recreation Club Kovai, Rep by its Secretary R.Sumankumar, GSTIN 33AACAE6755B1Z3, 1/1,Idikarai Road,Coimbatore.
..Petitioner(s)
Vs
The Superintendent,
Coimbatore-IB,
Central Revenue Building,
No.6/7,A.T.D.Street,
Race Course,Coimbatore.
..Respondent(s)
Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorarified Mandamus call for the records on the file of the respondent in form GST REG 19 in Ref.No.ZA331125027891R dated 06.11.2025 and to quash the same as illegal,arbitrary and direct the respondents to revoke the cancellation of petitioners GSTIN registration No.33AACAE6755B1Z3 within such time as may be directed by this honble court.
For Petitioner(s):
Ms.L.SWEETY
For Respondent(s):
Mr.Su.Srinivasan, Senior Panel Counsel
and Mr.J.Harikrishna, Junior Panel Counsel
WP No. 38377 of 2026
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Order
This writ petition has been filed challenging impugned order dated 06.11.2025 passed by the respondent.
2. Mr.Su.Srinivasan, learned Senior Panel Counsel and Mr.J.Harikrishnan, learned Junior Panel Counsel 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. The learned counsel for the petitioner would submit that due to financial constraints and ill health, 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 06.11.2025.
4. Further, she 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, she requests this Court to revoke the order passed by the respondent for cancellation of GST Registration of the petitioner.
5. In reply, the learned Senior panel counsel appearing for the respondent confirms that the GST registration of the petitioner was cancelled by the
WP No. 38377 of 2026
respondent vide impugned order dated 06.11.2025 and requests this Court to pass an appropriate order.
6. Heard the learned counsel for the petitioner and the learned Senior Panel counsel 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 06.11.2025. According to the petitioner, due to financial constraints and ill health, he had failed to file his returns continuously for more than 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 dated 06.11.2025 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
WP No. 38377 of 2026
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.
(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.
WP No. 38377 of 2026
(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. Consequently, the connected miscellaneous petition is ordered. 05-10-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No SK To The Superintendent, Coimbatore-IB, Central Revenue Building, No.6/7,A.T.D.Street, Race Course,Coimbatore.
WP No. 38377 of 2026
KRISHNAN RAMASAMY J. SK WP No. 38377 of 2026 AND WMP NO. 43093 OF 2026 05-10-2026