Madras High Court
WP/36638/2026 of GOVINDAN KUMAR Vs THE JOINT COMMISSIONER on 21 September 2026
WP No. 36638 of 2026
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 21.09.2026
CORAM
THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY
WP No. 36638 of 2026
and W.M.P. No.41055 of 2026
CNR: {HCMA011974632026}
Mr.Govindan Kumar,
No.169 Rajeev Gandhi Nagar,
Vaaikkalmedu, Tiruppur
Tamil Nadu-641 606.
..Petitioner
Vs
1. The Joint Commissioner,
Pongalur,
Kaikattipudur, Tiruppur Main Road,
Avinashi 641 654 Tiruppur.
2. The Commercial Tax Officer,
Pongalur Assessment Circle,
Tiruppur – 1.
..Respondent
Petition filed under Article 226 of the Constitution of India praying for the issuance of a writ of certiorari to call for the records pertaining the rejection order of the 1st respondent made in Reference Number .ZA330525033792M dated 07.05.2025 and the order of the 2nd respondent made in ZA330924075720H dated 11.09.2024 and quash the same.
For Petitioner:
Mr.S.Thirumavalavan
For Respondent:
Ms.G.Dhana Madhri,
Special Government Pleader (Tax)
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ORDER
The petitioner's GST registration was cancelled by an order dated 11.09.2024. The petitioner applied for revocation of cancellation on
WP No. 36638 of 2026
29.03.2025. Said application was rejected solely on the ground of limitation.
2. Ms.G.Dhana Madhri, learned Special Government Pleader (Tax), accepts notice for the respondents.
3. Rule 23(1) of applicable GST Rules reads, in relevant part, as under:
23. Revocation of Cancellation of registration
(1) A registered person whose registration is cancelled by the proper officer on his own motion, may , subject to the provisions of rule 10B, submit an application for revocation of cancellation of registration, in FORM GST REG-21, to such proper officer, within a period of ninety days from the date of the service of the order of cancellation of registration, at the common portal, either directly or through a Facilitation Centre notified by the Commissioner: PROVIDED that such period may, on sufficient cause being shown, and for reasons to be recorded in writing, be extended by the Commissioner or an Officer authorised by him in this behalf, not below the rank of Additional Commissioner or Joint Commissioner, as the case may be, for a further period not exceeding one hundred and eighty days:
WP No. 36638 of 2026
4. As per the above extracted proviso, an application for revocation may be considered upto a further period not exceeding 180 days from the prescribed period of 90 days in the principal clause. If a period of 270 days were to be computed from the date of cancellation i.e., 11.09.2024, the application for revocation appears to have been filed within the condonable period. Since the application was rejected solely on the ground of limitation without examining whether sufficient cause was shown, the impugned order of rejection of revocation application is set aside and the matter is remanded for reconsideration. After providing a reasonable opportunity to the petitioner, a fresh order shall be issued within a period of three months from the date of receipt of a copy of this order.
5. The writ petition is disposed of on the above terms. Consequently, connected miscellaneous petition is closed. There shall be no order as to costs. 21.09.2026 Index:Yes/No Neutral Citation: Yes/No mmi/rsm To
1. The Joint Commissioner, Pongalur, Kaikattipudur, Tiruppur Main Road Avinashi 641654 Tiruppur.
2. The Commercial Tax Officer, Pongalur Assessment Circle, Tiruppur-1.
WP No. 36638 of 2026
SENTHILKUMAR RAMAMOORTHY, J. mmi WP No. 36638 of 2026 21.09.2026