R.Saravanan v. The Assistant Commissioner (St)

ORDER The petitioner challenges an order of cancellation of GST registration. The petitioner is engaged in the business of retail trade of audio and video systems and spare parts and was a registered person under applicable GST laws. Page2 of 6 Pursuant to a show cause notice dated 05.03.2025 stating that the petitioner had not conducted any business from the declared place of business, the impugned order was issued. According to the petitioner, he was continuously carrying on business at the same address and he would furnish the supporting documents, if an opportunity is granted. The present writ petition was filed in the said facts and circumstances.

¶2Learned 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).

¶3Mr. R. Sethu Prabakaran, learned Government Counsel (Tax), accepts notice on behalf of the respondent. He submits that the GST registration of the petitioner was cancelled on account of the petitioner not conducting business at the registered place. He 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.

¶4In Suguna Cutpiece, this Court directed restoration of GST registration subject to several terms and conditions. The said judgment was followed Page3 of 6 thereafter in many cases. In order to maintain consistency, I am inclined to follow the said judgment.

¶5In 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 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. Page4 of 6 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."

¶6In addition to the above conditions, the petitioner shall establish with evidence that he is indeed carrying on business at the registered place of business. The restoration of the GST registration is subject to and conditional upon fulfilling the above conditions as well as the additional condition.

¶7Accordingly, this writ petition is disposed of on the same terms without any order as to costs. Consequently, connected miscellaneous petitions are closed. 08-07-2026 Index : Yes/No KJ Page5 of 6 To The Assistant Commissioner (ST) Chintadripet Assessment Circle, Chennai. Page6 of 6

SENTHILKUMAR RAMAMOORTHY, J. KJ and WMP.Nos.26643 & 26644 of 2026 08-07-2026

Page1 of 6 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 08-07-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY and WMP.Nos.26643 & 26644 of 2026 R.Saravanan Proprietor of Subrama Audio and Video, No.77/38, Guruvappa Chetty Street, Chintadripet, Chennai - 600002. ..Petitioner Vs The Assistant Commissioner (ST) Chintadripet Assessment Circle, Chennai. ..Respondent Prayer : Writ Petition is filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorari calling for the records of the Respondent relating to the Impugned Ex parte Cancellation Order dated 11.06.2025 with Ref No. ZA330625070685C passed by the Respondent, so far as the Petitioner herein is concerned, quash the same as illegal, invalid, arbitrary and devoid of merits. For Petitioner: Mr. James Victor Rajkumar.P For Respondent: Mr. R. Sethu Prabakaran Government Counsel (Tax)