WP/42492/2026 of M/s.Sanjith Traders Vs The Assistant Commissioner on 28 October 2026

Order

This writ petition has been filed challenging order dated 22.06.2024 passed by the respondent.

2. Mr.B.Sivaraman, learned Government Advocate, takes notice on behalf of the respondent.

3. By consent of the parties, the main writ petition is taken up for disposal at the admission stage itself.

4. The learned counsel for the petitioner would submit that due to financial constrains, the petitioner had not filed the GST returns for more than a period of 6 months. Under these circumstances, the GST Registration of the petitioner was cancelled by the respondent vide order dated 22.06.2024.

5. 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 respondent for cancellation of GST Registration of the petitioner.

WP No. 42492 of 2026

6. In reply, the learned counsel appearing for the respondent confirms that the GST registration of the petitioner was cancelled by the respondent vide impugned order dated 22.06.2024 and requests this Court to pass an appropriate order.

7. Heard the learned counsel for the petitioner and the respondent and also perused the materials available on record.

8. In this case, the GST registration of the petitioner was cancelled by the respondent vide the impugned order dated 22.06.2024. According to the petitioner, due to financial constrains, he had failed to file his returns continuously for a period of 6 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.

9. In view of the above, this Court is inclined to revoke the impugned order dated 22.06.2024 passed by the respondent canceling the GST registration of the petitioner. Accordingly, the cancellation of registration made by the respondent, vide order dated 22.06.2024, is hereby revoked, subject to the fulfillment of the following conditions:

WP No. 42492 of 2026

(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 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.

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10. With the above directions, this writ petition is disposed of. No cost. The miscellaneous petition in WMP.No.47748 of 2026, which was filed to dispense with the production of original impugned order, is ordered. 28-10-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No nsa To

1. The Assistant Commissioner Palladam-I Assessment Circle, Palladam, Tiruppur 641664.

2. Deputy State Tax Officer - I Palladam-I Assessment Circle, Palladam, Tiruppur 641664.

WP No. 42492 of 2026

KRISHNAN RAMASAMY J. nsa WP No. 42492 of 2026 28-10-2026 (1/2)