WP/37873/2026 of M/S.TRIO HUT Vs State Tax Officer on 29 September 2026

ORDER

An assessment order dated 12.05.2025 is assailed in this writ petition.

2. The petitioner is a proprietorship concern and carrying on business of supplier of services. Pursuant to a show cause notice dated 21.04.2025 stating that the petitioner had not filed GST monthly returns

WP No. 37873 of 2026

regularly, the registration of the petitioner was issued. According to the petitioner, the respondent, vide order dated 22.05.2025, has cancelled the registration retrospectively from 01.02.2025 without assigning any independent reason.

3. Learned counsel for the petitioner submits that the cancellation of the GST registration is causing immense hardship and that such cancellation should be revoked. In support of his contentions, he draws reference to the Judgment of this Court in Suguna Cutpiece v. Appellate Deputy Commissioner (ST)(GST), W.P.Nos.25048 of 2021 batch (Suguna Cutpiece).

4. Ms.Amirta Poonkodi Dinakaran, learned Additional Government Pleader (Tax), accepts notice on behalf of the respondent. She submits that GST registration of the petitioner was cancelled on account of the petitioner not filing returns regularly. She further submits that the order issued in Suguna Cutpiece was a conditional order and that the petitioner should be directed to comply with all conditions stipulated therein.

5. In Suguna Cutpiece, this Court directed restoration of GST registration subject to several terms and conditions. The said judgment was followed thereafter in many cases. Though the petitioner has not assailed the order of cancellation dated 22.05.2025, by moulding the relief, I am inclined to follow the said judgment.

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6. In the operative portion thereof, the following directions were issued: "i. The petitioner is directed to file her returns for the period prior to the cancellation of registration, together with tax dues along with interest thereon and the fee fixed for belated filing of returns within a period of forty five (45) days from the date of receipt of a copy of this order.

ii. It is made clear that such payment of tax, interest, fine / fee and etc. shall not be allowed to be made or adjusted from and out of any Input Tax Credit which may be lying unutilized or unclaimed in the hands of the petitioner.

iii. If any Input Tax Credit has remained unutilized, it shall not be utilised until it is scrutinized and approved by an appropriate or competent officer of the Department.

iv. Only such approved Input Tax Credit shall be allowed to be utilized thereafter for discharging future tax liability under the Act and Rules. v. The petitioner shall also pay GST and file the returns for the period subsequent to the cancellation of the registration by declaring the correct value of supplies.

vi. If any Input Tax Credit was earned, it shall be allowed to be utilised only after scrutinising and approving by the respondents or any other competent authority.

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vii. On payment of tax, penalty and uploading of returns, the registration shall stand revived forthwith.

viii. The respondents 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.

ix. The above exercise shall be carried out by the respondents within a period of thirty (30) days from the date of receipt of a copy of this order."

7. The restoration of the GST registration is subject to and conditional upon fulfilling the above conditions.

8. Accordingly, this writ petition is disposed of on the same terms without any order as to costs. Consequently, connected miscellaneous petition is closed. 29.09.2026 Index: Yes/No Neutral Citation: Yes/No mmi To The State Tax Officer Kancheepuram Assessment Circle, Tamil Nadu.

WP No. 37873 of 2026

SENTHILKUMAR RAMAMOORTHY, J. mmi WP No. 37873 of 2026 29.09.2026