Disposed¶50

Tvl. Ss Infrastructure and Co., v. the Commissioner of Commercial Taxes

Madras HC27 Nov 2025WP(MD)/34410/2025

Case brief

AI extract

What is this about?

GST registration cancellation; revocation/restoration of GSTIN 33ADWFS1238H1ZT; Reference No. ZA3303240603513 dated 13.03.2024; Article 226 certiorarified mandamus; Tvl.Suguna Cutpiece Center conditions (returns, tax, interest, fine/fee, Input Tax Credit scrutiny and approval, GST Network portal changes); State Tax Officer Chokkikulam Circle, Madurai; Commissioner of Commercial Taxes Chennai; Madras High Court Madurai Bench; G.R.Swaminathan J.; decided 27.11.2025; disposed with no costs.

What did the court decide?

Impugned order cancelling GST registration set aside; respondent directed to restore the GST registration (GSTIN 33ADWFS1238H1ZT) subject to the petitioner complying with the conditions imposed in Tvl.Suguna Cutpiece Center's case; writ petition disposed of with no costs. ¶50

Tvl. Ss Infrastructure and Co., Vs the Commissioner… — Writ and Judicial Review | Madras HC (2025)

¶1

W.P(MD)No.34410 of 2025

¶2

BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT

¶3

DATED : 27.11.2025

¶4

CORAM

¶5

THE HONOURABLE MR.JUSTICE G.R.SWAMINATHAN

¶6

W.P(MD)No.34410 of 2025

¶7

Tvl.S.S.INFRASTRUCTURE & CO, Represented by its Partmner, Sathiyanathan Saravanan, S/o.Sathiyanathan, D No.26/Plot No.57, Vivekanandar Nagar, Near E.B.Colony, Madurai – 625 007.

¶8

... Petitioner

¶9

Vs.

¶10

1.The Commissioner of Commercial Taxes, O/o.The Principal and Special Commissioner of Commercial Taxes, Chennai – 600 005.

¶11

2.The State Tax Officer, Chokkikulam Circle, Commercial Taxes Complex, Dr.Thangaraj Salai, Madurai – 625 020.

¶12

... Respondents

¶13

Prayer : Writ Petition filed under Article 226 of the Constitution of India, praying this Court to issue a Writ of Certiorarified Mandamus to call for

¶14

1/6

¶15

https://www.mhc.tn.gov.in/judis

¶16

W.P(MD)No.34410 of 2025

¶17

the records pertaining to the impugned order of the second respondent in Reference No. ZA3303240603513 dated 13.03.2024 and quash the same and consequently direct the respondents to revoke the cancellation of the petitioners GSTIN – 33ADWFS1238H1ZT.

¶18

For Petitioner : Mr.R.Veeramanikandan

¶19

For Respondents : Mr.R.Suresh Kumar Additional Government Pleader

¶20

ORDER

¶21

Heard both sides.

¶22

2.The petitioner has challenged the impugned order cancelling GST registration of the petitioner.

¶23

3.The learned counsel on either side submit that the issue is

¶24

squarely covered by decision rendered by this Court in the case of Tvl.Suguna Cutpiece Center Vs. Appellate Deputy Commissioner (ST) (GST) and others, in W.P.Nos.25048, 25877, 12738 of 2021 and etc., batch (decided on 31.01.2022) , wherein this Court had ordered as follows:

¶25

2/6

¶26

https://www.mhc.tn.gov.in/judis

¶27

W.P(MD)No.34410 of 2025

¶28

229. In the light of the above discussion, these Writ Petitions are allowed subject to the following conditions:-

¶29

i. The petitioners are directed to file their returns for the period prior to the cancellation of registration, if such returns have not been already filed, together with tax defaulted which has not been paid prior to cancellation along with interest for such belated payment of tax and fine and fee fixed for belated filing of returns for the defaulted period under the provisions of the Act, within a period of forty five (45) days from the date of receipt of a copy of this order, if it has not been already paid.

¶30

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 these petitioners.

¶31

iii. If any Input Tax Credit has remained utilized, it and etc. batch shall not be utilised until it is scrutinized and approved by an appropriate or a competent officer of the Department.

¶32

iv. Only such approved Input Tax Credit shall be allowed for being utilized thereafter for discharging future tax liability under the Act and Rule.

¶33

3/6

¶34

https://www.mhc.tn.gov.in/judis

¶35

W.P(MD)No.34410 of 2025

¶36

v. The petitioners 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 and payment of GST shall also be in cash.

¶37

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.

¶38

vii.The respondents may also impose such restrictions / limitation on petitioners as may be warranted to ensure that there is no undue passing of Input Tax Credit pending such exercise and to ensure that there is no violation or an attempt to do bill trading by taking advantage of this order.

¶39

viii.On payment of tax, penalty and uploading of returns, the registration shall stand revived forthwith.

¶40

ix. The respondents shall take suitable steps by instructing GST Network, New Delhi to make and etc. batch suitable changes in the architecture of the GST Web portal to allow these petitioners to file their returns and to pay the tax/penalty/fine.

¶41

x. 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.

¶42

xi. No cost.

¶43

4/6

¶44

https://www.mhc.tn.gov.in/judis

¶45

W.P(MD)No.34410 of 2025

¶46

xii.Consequently, connected Miscellaneous

¶47

Petitions are closed.”

¶48

4.Under these circumstances, the impugned order is set aside and

¶49

the respondent is directed to restore the GST registration subject to the petitioner complying with the conditions imposed in Tvl.Suguna Cutpiece Center ’s case (cited supra).

¶50