Madras High Court
WP/38969/2026 of Kamalakannan Mahalakshmi Vs The Assistant Commissioner on 29 September 2026
WP No. 38969 of 2026
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 29-09-2026
CORAM
THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY
WP No. 38969 of 2026
and WMP.Nos.43741 & 43745 of 2026
CNR: {HCMA012195422026}
Smt. Kamalakannan Mahalakshmi
Proprietrix of Maha Beauty Parlour,
No. 6, C Block, Mylapore,
Venkatesa Agraharam Street,
Chennai, TamilNadu-600 004.
..Petitioner
Vs
1. The Assistant Commissioner
Alwarpet Assessment circle
Commercial Taxes Department
Government of Tamilnadu
Chennai.
2. The Joint Commissioner (ST)
Alwarpet Division, Commercial Taxes
Department, Government of TamilNadu,
Chennai.
3. The Deputy State Tax Officer - 1
Alwarpet Assessment Circle,
Commercial Taxes Department, Chennai.
..Respondents
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 in and connected with the Order in FORM GST REG-05, Reference No.
ZA3307260856372 dated 09.07.2026 passed by the 1st Respondent, quash the same and consequently direct the Respondents to restore/revoke the cancellation of the Petitioner’s registration under GSTIN : 33AAPPM0323B1ZB, subject to such terms and conditions.
WP No. 38969 of 2026
For Petitioner:
Mr. Harri Viswanaath
for Mr. B. Sathish Sundar
For Respondents:
Ms. G. Dhana Madhri
Special Government Pleader (Tax)
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ORDER
The petitioner challenges an order of cancellation of GST registration. The petitioner is running a beauty parlour and was a registered person under applicable GST laws. Pursuant to a show cause notice dated 19.05.2025 stating that the petitioner had not filed GST monthly returns regularly, an order for cancellation of registration was issued on 07.07.2025. According to the petitioner, due to financial crisis, she was unable to file returns. Therefore, she lodged an application for revocation of cancellation of GST registration. Said application was rejected on 09.07.2026. The present writ petition was filed in the said facts and circumstances.
2. 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).
WP No. 38969 of 2026
3. Ms. G. Dhana Madhri, learned Special Government Pleader (Tax), accepts notice on behalf of the respondents. She submits that the 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.
4. 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. In order to maintain consistency, I am inclined to follow the said judgment.
5. 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
WP No. 38969 of 2026
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.
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."
6. The restoration of the GST registration is subject to and conditional upon fulfilling the above conditions.
WP No. 38969 of 2026
7. Accordingly, this writ petition is disposed of on the same terms without any order as to costs. Consequently, connected miscellaneous petitions are closed. 29-09-2026 Index : Yes/No Neutral Citation : Yes/No KJ To
1. The Assistant Commissioner Alwarpet Assessment circle Commercial Taxes Department Government of Tamilnadu Chennai.
2. The Joint Commissioner (ST) Alwarpet Division, Commercial Taxes Department, Government of TamilNadu, Chennai.
3. The Deputy State Tax Officer - 1 Alwarpet Assessment Circle, Commercial Taxes Department, Chennai.
WP No. 38969 of 2026
SENTHILKUMAR RAMAMOORTHY, J. KJ WP No. 38969 of 2026 29-09-2026