Madras High Court
WP/40948/2026 of ALAMELU Vs The Commercial Tax Officer on 14 October 2026
WP No. 40948 of 2026
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 14-10-2026
CORAM
THE HON'BLE MR JUSTICE KRISHNAN RAMASAMY
WP No. 40948 of 2026
WMP Nos. 45956 & 45657 of 2026
CNR: {HCMA012316722026}
Alamelu
Proprietor of M/s. PAVADARAYAN TRADERS,
No. 4/3, Kovil Street, Veeraganur, Salem, Tamil Nadu - 636 116.
...Petitioner(s)
Vs
The Commercial Tax Officer
Circle- Attur (Rural), Salem-Zone ,
Salem-II - 636 102.
...Respondent(s)
PRAYER: The Writ Petition is filed under Article 226 of the Constitution of India, praying to issue a Writ of Certiorarified Mandamus calling for the records leading to the impugned order issued vide FORM GST REG-19 bearing reference number ZA330825066123O dated 13-08-2025 by the respondent herein and quash the same, and further direct the Respondents to permit the Petitioner to file application for seeking revocation of the registration cancellation.
For Petitioner(s):
Mr.G.Derrick Sam
For Respondent(s):
Mr.I.Dinesh,
Additional Government Pleader (Tax)
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ORDER
This writ petition has been filed challenging impugned order dated 13.08.2025 passed by the respondent.
WP No. 40948 of 2026
2. Mr.I.Dinesh, learned Additional Government Pleader (Tax), 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 would submit that a show cause notice for cancellation of GST registration was issued to the petitioner, as they failed to furnish returns for a continuous period of six months. However, the petitioner had neither filed their reply nor appeared for personal hearing before the respondent. Under these circumstances, the GST Registration of the petitioner was cancelled by the respondent vide order dated 13.08.2025. Hence, this writ petition has been filed.
4. Further, he would submit that the petitioner is willing to file their 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.
5. In reply, the learned Additional Government Pleader (Tax) appearing for the respondent confirms that the GST registration of the petitioner was cancelled by the respondent vide order dated 13.08.2025 and requests this Court to pass an appropriate order.
WP No. 40948 of 2026
6. Heard the learned counsel on either side and perused the materials available on record.
7. In this case, according to the petitioner, his GST consultant has failed to take timely action and did not ensure proper filing of returns within the prescribed time. In this regard, a show cause notice was issued by the respondent on 12.06.2025 and subsequently, the GST registration of the petitioner was cancelled by the respondent vide the order dated 13.08.2025. 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.
8. In view of the above, this Court is inclined to revoke the order dated 13.08.2025 passed by the respondent cancelling the GST registration of the petitioner. Accordingly, the cancellation order dated 13.08.2025 is set aside. The cancellation of registration is hereby revoked, subject to the fulfillment of the following conditions:
(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.
WP No. 40948 of 2026
(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 are not complied with by the petitioner, the benefit granted under this order will automatically ceased to operate.
WP No. 40948 of 2026
9. With the above directions, this writ petition stands disposed of. No cost. W.M.P.No.45956 of 2026 filed to dispense with the production of the original impugned order is allowed. Consequently, the connected W.M.P.No.45957 of 2026 is closed. 14-10-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No VM To:- The Commercial Tax Officer Circle- Attur (Rural), Salem-Zone ,Salem-II - 636 102.
WP No. 40948 of 2026
KRISHNAN RAMASAMY, J. VM WP No. 40948 of 2026 14-10-2026