Marimuthu Periyasamy v. The Commissioner of State Tax

ORDER The petitioner challenges an order of cancellation of GST registration. The petitioner is engaged in the business of supplying labour and minor civil contracts and was a registered person under applicable GST laws. Pursuant to a show cause notice dated 16.03.2024 stating that the petitioner had filed nil returns from the date of GST registration, the impugned order was issued. According to the petitioner, because there were no taxable supplies during the relevant periods, he had filed nil returns. 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).

¶3Ms. Amirta Poonkodi Dinakaran, learned Government Counsel (Tax), accepts notice on behalf of the respondent. She submits that the GST registration of the petitioner was cancelled on account of the petitioner filing nil returns. She 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. Page2 of 6

¶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 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. Page3 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.

¶7Accordingly, this writ petition is disposed of on the same terms without any order as to costs. 23-07-2026 Index : Yes/No KJ Page4 of 6 To

1.The Commissioner of State Tax Tamil Nadu GST Department, Nandanam, Chennai 600 035.

2.The Commercial Tax Officer Bhavani Circle, Bhavani, Erode District 638 301. Page5 of 6 WPoNo.o26853oofo2026 SENTHILKUMARoRAMAMOORTHY,oJ. KJ WPoNo.o26853oofo2026 23-07-2026 Page6oofo6

IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 23-07-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY Marimuthu Periyasamy S/o Mr. Maryamuthu, 333, Kadappanalur, Bhavani, Nerunjipettai, Erode 638 311. ..Petitioner Vs 1.The Commissioner of State Tax Tamil Nadu GST Department, Nandanam, Chennai 600 035. 2.The Commercial Tax Officer Bhavani Circle, Bhavani, Erode District 638 301. ..Respondents Prayer: Writ Petition is filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorarified Mandamus to call for the records relating to the cancellation proceedings against the petitioner bearing GSTIN 33AEOPP4736Q2ZO, and quash the order in Form GST REG-19 bearing Reference No. ZA330125124808 dated 21.01.2025 passed by the 2nd respondent, as illegal arbitrary, without jurisdiction and in violation of the principles of natural justice and consequently direct the Respondents to forthwith restore the petitioner's GST registration bearing GSTIN 33AEOPP41736Q2ZO with immediate effect, and grant the petitioner an opportunity to file all pending returns and make full payment of the tax dues along with applicable interest and late fee, and penalties as may be quantified. For Petitioner: Mr. K.F. Manavalan For Respondents: Ms. Amirta Poonkodi Dinakaran Government Counsel (Tax) Page1 of 6