Barath Vikraman v. The Joint Commissioner

ORDER The petitioner challenges an order of cancellation of his GST registration. The petitioner was a registered person under applicable GST laws. Pursuant to a show cause notice dated 12.02.2025 stating that the petitioner had not filed GST monthly returns regularly, the impugned order was issued.

¶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 her contentions, she 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 filing returns regularly. 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 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. Page4 of 6 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. 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."

¶6The restoration of the GST registration is subject to and conditional upon fulfilling the above conditions. Page5 of 6

¶7Accordingly, this writ petition is disposed of on the same terms without any order as to costs. 02-07-2026 (2/2) Index: Yes/No Speaking/Non-speaking order RNA To The Joint Commissioner officer of the Joint Commissioner, Ambattu Industrial Estate Assessment Circle, Commercial Taxes and Registration Department, chennai. WPoNo.o23634oofo2026 SENTHILKUMARoRAMAMOORTHY,oJ. RNA WPoNo.o23634oofo2026 02-07-2026 (2/2) Page6oofo6

Page1 of 6 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 02-07-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY Barath Vikraman S/o.Ravichandiran A.T., No.27/2, R.B.Residency, Menambedu Main Road, Mannurpet, Chennai, Tamil Nadu - 600058. ..Petitioner(s) Vs The Joint Commissioner officer of the Joint Commissioner, Ambattur Industrial Estate Assessment Circle, Commercial Taxes and Registration Department, chennai. ..Respondent(s) PRAYER: Writ Petition filed under Article 226 of The Constitution of India praying for the issuance of a Writ of Certiorarified Mandamus, calling for the records connected to the Impugned Order passed by the Respondent dated 04th November 2025 bearing Reference No. ZA3311250145417 and quash the same as being arbitrary and passed in blatant violation of the principles of natural justice, consequently direct the Respondent restore the my GST Registration . For Petitioner(s): Mr.Mohammed Faizal A For Respondent(s): Mr.R.Sethu Prabakaran, Government Counsel (Tax) ************ Page2 of 6