Madras High Court
WP/41000/2026 of K Uma Maheswari Vs The Assistant Commissioner on 14 October 2026
WP No. 41000 of 2026
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 14-10-2026
CORAM
THE HON'BLE MR JUSTICE KRISHNAN RAMASAMY
WP No. 41000 of 2026
and
WMP No. 46009 of 2026
CNR: {HCMA012284392026}
K Uma Maheswari
Authorised representative
of M/s. Kowill Stores
Plot No.10, 5th street,
Jai Nagar, Arumbakkam,
Chennai, Tamil Nadu
...Petitioner(s)
Vs
1. The Assistant Commissioner
Arumbakkam Assessment Circle,
Chennai, Tamil Nadu.
2. The Deputy Commissioner CT
GST Appeals, Commercial Taxes Department, Chennai, Tamil Nadu.
...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 of the impugned order of cancellation of registration vide Ref. No.
ZA330425043902R dated 07.04.2025 with effect from 07.04.2025, from the files of the first respondent herein, QUASH the same, and further direct the first Respondent to restore and activate the registration of the petitioner granted under the Central Goods and Services Tax Act,2017 and the Tamil Nadu Goods and Services Tax Act, 2017 in GSTIN 33ABBFK6130B1Z1.
For Petitioner(s):
Ms.S.Swetha
For Ms.A.Vijaya dharshini
For Respondent(s):
Ms.G.Dhana Madhri,
WP No. 41000 of 2026
Special Government Pleader (Tax)
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ORDER
This writ petition has been filed challenging impugned order dated 07.04.2025 passed by the first respondent.
2. Ms.G.Dhana Madhri, learned Special Government Pleader (Tax), takes notice on behalf of the respondents. 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 first respondent vide order dated 07.04.2025. Hence, this writ petition has been filed.
4. Further, she 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, she requests this Court to revoke the order passed by the first respondent for cancellation of GST Registration of the petitioner.
WP No. 41000 of 2026
5. In reply, the learned Special Government Pleader (Tax) appearing for the respondents confirms that the GST registration of the petitioner was cancelled by the respondent vide order dated 07.04.2025 and requests this Court to pass an appropriate order.
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 first respondent on 25.03.2025 and subsequently, the GST registration of the petitioner was cancelled by the respondent vide the order dated 07.04.2025. 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 07.04.2025 passed by the first respondent cancelling the GST registration of the petitioner. Accordingly, the cancellation order dated 07.04.2025 is set aside. The cancellation of registration is hereby revoked, subject to the fulfillment of the following conditions:
WP No. 41000 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 are not complied with by
WP No. 41000 of 2026
the petitioner, the benefit granted under this order will automatically ceased to operate.
9. With the above directions, this writ petition stands disposed of. No cost. Consequently, connected miscellaneous petition is closed. 14-10-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No VM To:-
1. The Assistant Commissioner Arumbakkam Assessment Circle, Chennai,Tamil Nadu.
2. The Deputy Commissioner CT GST Appeals, Commercial Taxes Department, Chennai, Tamil Nadu.
WP No. 41000 of 2026
KRISHNAN RAMASAMY, J. VM WP No. 41000 of 2026
14-10-2026