Disposed¶43

Nishrin Saifuddin Bharmal v. The Assistant Commissioner of Chennai Central

Madras HC22 Jan 2026WP/2036/2026

Case brief

AI extract

What is this about?

Keywords: GST registration cancellation; revocation of cancelled GST registration; writ of certiorarified mandamus; Article 226 Constitution of India; Tvl.Suguna Cut Piece Center (2022) 99 GSTR 386 paragraphs 227-229; conditions for revival of GST registration; Input Tax Credit scrutiny and approval; Assistant Commissioner Chennai Central Nandanam; Nishrin Saifuddin Bharmal; W.P.No.2036 of 2026; W.M.P.Nos.2158 and 2160 of 2026; disposed at admission 22.01.2026; C. Saravanan J.; no costs.

What did the court decide?

Writ Petition disposed of in terms of the directions issued in Tvl.Suguna Cut Piece Center ((2022) 99 GSTR 386); connected miscellaneous petitions closed; no costs. ¶43

Nishrin Saifuddin Bharmal Vs The Assistant… — Writ and Judicial Review | Madras HC (2026)

What the court decided

AI extract

Outcome

Writ Petition disposed of in terms of the directions issued in Tvl.Suguna Cut Piece Center ((2022) 99 GSTR 386); connected miscellaneous petitions closed; no costs.

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Issue for consideration

Whether the impugned order in Reference Number:ZA3311232774101 dated 30.11.2023 cancelling the petitioner's GST registration is liable to be quashed and the cancellation revoked. +1 more

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Court's answer

The order and directions in Tvl.Suguna Cut Piece Center ((2022) 99 GSTR 386) are applicable to the present writ petition.

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Ratio / Principle

The Writ Petition stands disposed of in terms of the directions issued in Tvl.Suguna Cut Piece Center.

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Key takeaways

Connected miscellaneous petitions (W.M.P.Nos.2158 and 2160 of 2026) are closed and no costs are awarded.ratio¶44

Detailed headnote1 paragraphs

W.P.No.2036 of 2026 (Madras High Court, C. Saravanan J., 22.01.2026): Nishrin Saifuddin Bharmal challenged, under Article 226 of the Constitution of India, the impugned order in Reference Number:ZA3311232774101 dated 30.11.2023 passed by the Assistant Commissioner of Chennai Central cancelling the petitioner's GST registration, seeking a writ of certiorarified mandamus to quash it and to direct revocation of the cancellation. The petition was disposed of at admission with the consent of counsel, both sides confirming that the issue was squarely covered by Tvl.Suguna Cut Piece Center v. The Appellate Deputy Commissioner (ST) (GST), Salem, (2022) 99 GSTR 386 (paragraphs 227-229), where the Court had quashed comparable cancellation orders subject to conditions - filing of pending returns and payment of defaulted tax with interest, fine and fee in cash within forty-five days, restrictions on utilisation of Input Tax Credit until scrutinised and approved, payment of GST in cash for the post-cancellation period, revival of registration upon payment of tax, penalty and uploading of returns, and suitable changes to the GST Network web portal within thirty days. Holding that the said order was applicable to the present petition, the Court disposed of the writ petition in terms of those directions, closed W.M.P.Nos.2158 and 2160 of 2026 and made no order as to costs.

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W.P.No.2036 of 2026

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IN THE HIGH COURT OF JUDICATURE AT MADRAS

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DATED : 22.01.2026

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CORAM

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THE HONOURABLE MR.JUSTICE C.SARAVANAN

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W.P.No.2036 of 2026 and W.M.P.Nos.2158 and 2160 of 2026

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Nishrin Saifuddin Bharmal ... Petitioner

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Vs.

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The Assistant Commissioner of Chennai Central, Nandanam,South-II:Chennai South, No.692, 7^th Floor, MHU Complex, Anna Salai, Nandanam. Chennai-600 035.

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... Respondent

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Prayer: Writ Petition is filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorarified Mandamus, to call for the records, relating to the Impugned Order in Reference Number:ZA3311232774101 dated 30.11.2023 and quash the same and consequently direct the Respondent to revoke the cancellation of GST Registration of the petitioner.

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For Petitioner : Mr.G.Gautham Ram Vittal For Respondent : Mr.S.M.Deenadayalan Senior Standing Counsel

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ORDER

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This Writ Petition is being disposed of at the time of admission with the

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consent of the learned counsel for the petitioner and learned Senior Standing

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

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W.P.No.2036 of 2026

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Counsel for the respondent.

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Both the learned counsel for the petitioner and learned Senior Standing Counsel for the respondent confirmed that issue in this writ petition is squarely covered by the decision of this Court in Tvl.Suguna Cut Piece Center, Represented by its Authorized Signatory V. The Appellate Deputy Commissioner (ST) (GST), Salem and another [(2022) 99 GSTR 386] , wherein, in Paragraph Nos.227 to 229, this Court has observed as under:-

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“227. This is a fit case for exercising the power under Article 226 of the Constitution of India in favour of the petitioners by quashing the impugned orders and to grant consequential relief to the petitioners. By doing so, the Court is effectuating the object under the GST enactment of levying and collecting just tax from every assessee who either supplies goods or service. Legitimate Trade and Commerce by every supplier should be allowed to be carried on subject to payment of tax and statutory compliance. Therefore, the impugned orders deserve to be quashed.

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228. These petitioners deserve a chance and therefore should be allowed to revive their registration so that they can proceed to regularize the defaults. The authorities acting under the Act may impose penalty with the gravity of lapses committed by these petitioners by issuing notice. If required, the Central Government and the State Government may also suitably amend the Rules to levy penalty so that it acts as a deterrent on others from adopting casual approach.

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

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i.The petitioners are directed to file their

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

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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.

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W.P.No.2036 of 2026

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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.

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

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

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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.

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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.

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vii.The respondents may also impose such restrictions / limitation on petitioners as

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

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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.

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W.P.No.2036 of 2026

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

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ix.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 these petitioners to file their returns and to pay the tax/penalty/fine.

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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.”

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The above said order will be applicable to the present writ petition also.

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Hence, this Writ Petition stands disposed of in terms of the directions issued in

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Tvl.Suguna Cut Piece Center referred to supra . Consequently, connected miscellaneous petitions are closed. No costs.

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22.01.2026

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ssn

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Neutral Citation : Yes / No

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

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W.P.No.2036 of 2026

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The Assistant Commissioner of Chennai Central, Nandanam,South-II:Chennai South, No.692, 7^th Floor, MHU Complex, Anna Salai, Nandanam. Chennai-600 035.

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

W.P.No.2036 of 2026

C.SARAVANAN, J.,

ssn

W.P.No.2036 of 2026