Madras High Court
WP/38621/2026 of Sunrise Interior Vs Joint Commissioner of CGST Central Excise on 29 September 2026
WP No. 38621 of 2026
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 07-10-2026
CORAM
THE HON'BLE MR JUSTICE KRISHNAN RAMASAMY
WP No. 38621 of 2026
CNR:{HCMA012177892026}
AND
WMP NO. 43332 OF 2026
Sunrise Interior
Represented by its Proprietor,
Mr. Dileep Kumar Yadev,
Having office at 1st Floor, Plot No.B,
South Reddy Street, Athipet, Chennai -600 058
..Petitioner(s)
Vs
1. Joint Commissioner of CGST Central Excise Ambattur Division, R-40-A-1 100 Feet Road, Mogappair East, Chennai-600 037
2. The Assistant Commissioner of GST Central Excise Ambattur Division R-40-A-1, 100 Feet Road, Mogappair East, Chennai
..Respondent(s)
Prayer: Writ Petition is filed under Article 226 of the Constitution of India praying for issuance of writ of Certiorarified Mandamus to call for the records, relating to the Impugned Order dated 28.11.2025, bearing Reference Number ZA331125274484L on the file of the 2nd Respondent and quash the same as being contrary to law defective on the following among other grounds and consequentially direct the 2nd Respondent to forthwith restore the Petitioners GST Registration GSTIN/UIN 33AIQPD7359H1Z0.
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WP No. 38621 of 2026
For Petitioner(s):
Mr. Gautham Ram Vittal
For Respondent(s):
Mr.A.P.Srinivas, Senior Standing Counsel
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Order
This writ petition has been filed challenging impugned order dated 28.11.2025 passed by the respondent.
2. Mr.A.P.Srinivas, learned Senior Standing 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 submitted that the petitioner was unaware of the requirement to file regular GSTR-3B returns. At this juncture, a show-cause notice dated 05.11.2025 was issued by the respondent. However, the petitioner neither filed a reply nor appeared for a personal hearing before the respondents. Thereafter, the GST registration of the petitioner was cancelled by the 2nd respondent vide an order dated 28.11.2025 on the ground of non- compliance with the provisions of law (failure to file returns). Subsequently, an application for revocation of the cancellation order was filed by the petitioner. However, the same was rejected by the 1st respondent vide the impugned order dated 18.05.2026. Hence, the present writ petition has been filed.
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WP No. 38621 of 2026
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 respondents for cancellation of GST Registration of the petitioner.
5. In reply, the learned Senior Standing counsel appearing for the respondents confirms that the GST registration of the petitioner was cancelled by the 2nd respondent vide order dated 28.11.2025 and requests this Court to pass an appropriate order.
6. Heard the learned counsel for the petitioner and the learned Senior Standing counsel for the respondents and also perused the materials available on record.
7. In this case, according to the petitioner, since they are unaware of filing regular GSTR-3B return, they failed to file their returns. In this regard, a show cause notice was issued by the respondent on 05.11.2025 and subsequently, the GST registration of the petitioner was cancelled by the 2nd respondent vide the order dated 28.11.2025. Thereafter, the application, which was filed by the petitioner for revocation of the said order, was rejected by the 1st respondent vide order dated 18.05.2026. The reason provided for non-compliance with the
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WP No. 38621 of 2026
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 order dated 28.11.2025 passed by the respondent canceling the GST registration of the petitioner. Accordingly, both the cancellation order dated28.11.2025 and the rejection order dated 18.05.2026 are set aside. The cancellation of registration is hereby revoked, subject to the fulfillment of the following conditions:
(i) 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, 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.
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WP No. 38621 of 2026
(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 are 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 also closed. 07-10-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No SK
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WP No. 38621 of 2026
To
1. Joint Commissioner of CGST Central Excise Ambattur Division, R-40-A-1 100 Feet Road, Mogappair East, Chennai-600 037
2. The Assistant Commissioner of GST Central Excise Ambattur Division R-40-A-1, 100 Feet Road, Mogappair East, Chennai
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WP No. 38621 of 2026
KRISHNAN RAMASAMY J. SK WP No. 38621 of 2026 AND WMP NO. 43332 OF 2026 07-10-2026
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