V Kannan Vs The Assistant Commissioner

¶1

WP No. 23225 of 2026

¶2

IN THE HIGH COURT OF JUDICATURE AT MADRAS

¶3

DATED: 08-07-2026

¶4

CORAM

¶5

THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY

¶6

WP No. 23225 of 2026 and W.M.P.No.25185 of 2026

¶7

V Kannan S/o.venkatraman, Director, Ace Innovative Engineering Services Pvt., Ltd., Register office at B4/19, Industrial Estate, Maraimalai Nagar, Chengalpattu, Chennai- 603 209. Residing at Flat No.3A, No.35, Venkatthrathinam Nagar, Adayar, Chennai-020.

¶8

..Petitioner(s)

¶9

Vs

¶10

The ASSISTANT COMMISSIONER Maraimalainagar Range, Chennai Outer Commissionerate, Tambaram Circle, Chennai Region, No.40, Ranga Colony, Rajakilppakam, Chennai- 073.

¶11

..Respondent(s)

¶12

PRAYER : Writ Petition filed under Article 226 of The Constitution of India praying for the issuance of a Writ of Certiorarified Mandamus, Call for records pertaining to the impugned order of the respondent in reference number ZA330126123148Y dated 23.01.2026 and Consequential rejection Order Passed by the respondent in reference number ZA3304260484430 dated 08.04.2026 for revocation of cancellation and quash the same and

¶13

Page1 of 6

¶14

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

¶15

WP No. 23225 of 2026

¶16

consequently direct the respondent to revoke the cancellation of the GST registration of the Petitioners firm.

¶17

For Petitioner(s): Mr.T.P.Savitha For Respondent(s): Mr.Su.Srinivasan, Sr. SC Mr.J.Harikrishnan, Jr. SC

¶18

¶19

ORDER

¶20

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 24.03.2026 stating that the petitioner had not filed GST monthly returns regularly, the impugned order was issued.

¶21

Learned counsel for the petitioner submits that the cancellation of the

¶22

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) .

¶23

Mr.Su.Srinivasan, learned SPC and Mr.J.Harikrishnan, learned Jr. PC,

¶24

accept 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

¶25

Page2 of 6

¶26

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

¶27

WP No. 23225 of 2026

¶28

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.

¶29

In Suguna Cutpiece , this Court directed restoration of GST registration

¶30

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.

¶31

In the operative portion thereof, the following directions were issued:

¶32

"i. The petitioner is directed to file her returns for the

¶33

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.

¶34

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.

¶35

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.

¶36

__________ Page3 of 6

¶37

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

¶38

WP No. 23225 of 2026

¶39

iv. Only such approved Input Tax Credit shall be allowed

¶40

to utilized thereafter for discharging future tax liability under the Act and Rules.

¶41

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.

¶42

vi. If any Input Tax Credit was earned, it shall be allowed

¶43

to be utilised only after scrutinising and approving by the respondents or any other competent authority.

¶44

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

¶45

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.

¶46

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."

¶47

The restoration of the GST registration is subject to and conditional

¶48

upon fulfilling the above conditions. This order will not, however, stand in the

¶49

Page4 of 6

¶50

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

¶51

WP No. 23225 of 2026

¶52

way of the respondent initiating proceedings against the petitioner for any other reason, including suppression of outward supplies.

¶53

Accordingly, this writ petition is disposed of on the same terms without

¶54

any order as to costs. Consequently, connected miscellaneous petition is closed.

¶55

08-07-2026

¶56

Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No RNA

¶57

To

¶58

The ASSISTANT COMMISSIONER Maraimalainagar Range, Chennai Outer Commissionerate, Tambaram Circle, Chennai Region, No.40, Ranga Colony, Rajakilppakam, Chennai- 073.

¶59

__________ Page5 of 6

¶60

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

¶61

WP No. 23225 of 2026

¶62

SENTHILKUMAR RAMAMOORTHY, J.

¶63

RNA

¶64

WP No. 23225 of 2026 and W.M.P.No.25185 of 2026