Abirami Metals v. Commercial Tax Officer

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 20.06.2025 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).

¶3Ms.G.Dhana Madhri, 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 Page3 of 6 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 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 Page4 of 6 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. 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. 13-07-2026 Index: Yes/No Speaking/Non-speaking order RNA To

¶1Commercial Tax officer Villupuram Circle, Gingee

¶2Joint Commissioner Gingee. WPoNo.o25049oofo2026 SENTHILKUMARoRAMAMOORTHY,oJ. RNA WPoNo.o25049oofo2026 13-07-2026 Page6oofo6

Page1 of 6 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 13-07-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY Abirami Metals Rep by its Prop. Kannan Palani, 149, Main road, Sennakunam Villupuram Taluk, Villupuram, Tamil Nadu 605 755 ..Petitioner(s) Vs 1. Commercial Tax officer Villupuram Circle, Gingee 2. Joint Commissioner Gingee. ..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 relating to the impugned Order for Cancellation of Registration vide FORM GST REG-19 bearing ref No. ZA3302252919477 dated 28.02.2025issued by 1st respondent along with the consequential order of rejection of application for condonation of delay in filing revocation application of cancellation of registration bearing reference No. ZA330526094426C dated 19.05.2026 issued by the 2nd Respondent to quash the same and further direct the 1st Respondent to restore the GST registration of the Petitioner vide GSTIN- 33CNYPP9401M2Z5. Page2 of 6 For Petitioner(s): Ms.R. Hemalatha For Respondent(s): Ms.G.Dhana Madhri, Government Counsel (Tax) *********