WP/38467/2026 of Tvl.KRISHNAMOORTHY Vs The Assistant Commissioner on 5 October 2026

ORDER

The present writ petition has been filed seeking the following relief : “calling for the records on the file of the respondent in form GST REG 19 in Ref.No ZA330126076406O dated 13.01.2026 and to quash the same as illegal, arbitrary and direct the respondents to revoke the cancellation of petitioner’s GSTIN registration No.33ABAPK5094M1ZH within such time as may be directed by this Court and or pass such further or other orders, as the Court may deem fit and proper in the circumstances of the case and thus render justice.”

2. The petitioner's GSTIN registration (No. 33ABAPK5094M1ZH) was cancelled on 13.01.2026 for failing to file monthly returns for over six months, resulting in an immediate web portal lockout that prevents them from regularising their compliance. When the petitioner approached the department to restore it, the respondent rejected the request solely because it was not filed within the 90-day statutory limitation window. Seeking to prevent the permanent closure of their business over a procedural delay, the petitioner has filed this writ petition to quash the cancellation order and direct the respondent to restore portal access so they can clear all outstanding returns and dues.

3. Further, he would submit that the petitioner is willing to file his

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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.

4. 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.

5. 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.

6. In the case on hand, the GST registration of the petitioner was cancelled by the respondent vide the impugned order dated 13.01.2026. According to the petitioner, due to financial constraints, he had failed to file his returns for more than six 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.

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7. In view of the above, this Court is inclined to revoke the impugned order dated 13.01.2026 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:

(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 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

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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.

8. With the above directions, this Writ Petition is disposed of. W.M.P.No.43167 of 2026 filed to dispense with the production of the original impugned order dated 13.01.2026, is ordered. No costs. 05-10-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No rap To The Assistant Commissioner, Commercial Tax Building, Maduranthakam.

WP No. 38467 of 2026

KRISHNAN RAMASAMY, J. rap WP No. 38467 of 2026 05-10-2026