Disposed¶51

Barath Vikraman v. The Joint Commissioner

Madras HC2 Jul 2026WP/23634/2026

Case brief

AI extract

What is this about?

Madras High Court disposed of WP No. 23634 of 2026 (Article 226, certiorarified mandamus) on the terms of Suguna Cutpiece (W.P.Nos.25048 of 2021 batch): GST registration cancelled for non-filing of returns restored subject to payment of arrears/late fee within 45 days, no adjustment from unutilised ITC, ITC use only after scrutiny/approval, and revival on payment; Justice Senthilkumar Ramamoorthy; decided 02-07-2026; no costs.

What did the court decide?

Conditional restoration (revival) of the petitioner's GST registration on the terms of Suguna Cutpiece; writ petition disposed of without any order as to costs. ¶51

Barath Vikraman Vs The Joint Commissioner — GST and Indirect Tax | Madras HC (2026)

What the court decided

AI extract

Outcome

Conditional restoration (revival) of the petitioner's GST registration on the terms of Suguna Cutpiece; writ petition disposed of without any order as to costs.

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Issue for consideration

Whether the order cancelling the petitioner's GST registration (dated 04th November 2025, Reference No. ZA3311250145417) should be quashed and the registration restored. +1 more

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Court's answer

The writ petition is disposed of on the same terms as Suguna Cutpiece, without any order as to costs.

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Ratio / Principle

To maintain consistency with prior practice, the Court follows its earlier judgment in Suguna Cutpiece in dealing with cancellation of GST registration for non-filing of returns.

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Key takeaways

Restoration of the petitioner's GST registration is made subject to and conditional upon fulfilment of the conditions stipulated in Suguna Cutpiece, namely: filing of returns for the period prior to cancellation together with tax dues, interest and belated-filing fee within forty-five days; such payment not to be made or adjusted out of unutilised or unclaimed Input Tax Credit; unutilised Input Tax Credit to be used only after scrutiny and approval by a competent officer of the Department; payment of GST and filing of returns for the post-cancellation period declaring correct value of supplies; revival of registration forthwith upon payment of tax, penalty and uploading of returns; and GST Network portal changes by the respondents within thirty days.ratio¶47

Detailed headnote1 paragraphs

MADRAS HC | WP No. 23634 of 2026 | 02-07-2026 | Senthilkumar Ramamoorthy, J. — Petitioner, whose GST registration was cancelled by order dated 04th November 2025 (Reference No. ZA3311250145417) issued pursuant to a show cause notice dated 12.02.2025 alleging non-filing of GST monthly returns, sought under Article 226 a certiorarified mandamus to quash the cancellation and restore the registration. Following its earlier judgment in Suguna Cutpiece v. Appellate Deputy Commissioner (ST)(GST), W.P.Nos.25048 of 2021 batch, the Court disposed of the petition on the same terms: restoration conditional upon filing pre-cancellation returns with tax dues, interest and belated-filing fee within 45 days; such payment not to be made or adjusted from unutilised/unclaimed Input Tax Credit; Input Tax Credit to be utilised only after scrutiny and approval by a competent officer; filing of post-cancellation returns declaring correct value of supplies; registration to stand revived forthwith on payment of tax, penalty and uploading of returns; and GST Network portal changes by the respondents within 30 days. No order as to costs.

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WP No. 23634 of 2026

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IN THE HIGH COURT OF JUDICATURE AT MADRAS

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DATED: 02-07-2026

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CORAM

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THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY

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WP No. 23634 of 2026

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Barath Vikraman S/o.Ravichandiran A.T., No.27/2, R.B.Residency, Menambedu Main Road, Mannurpet, Chennai, Tamil Nadu - 600058.

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..Petitioner(s)

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The Joint Commissioner officer of the Joint Commissioner, Ambattur Industrial Estate Assessment Circle, Commercial Taxes and Registration Department, chennai.

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..Respondent(s)

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PRAYER : Writ Petition filed under Article 226 of The Constitution of India

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praying for the issuance of a Writ of Certiorarified Mandamus, calling for the records connected to the Impugned Order passed by the Respondent dated 04th November 2025 bearing Reference No. ZA3311250145417 and quash the same

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as being arbitrary and passed in blatant violation of the principles of natural

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justice, consequently direct the Respondent restore the my GST Registration .

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For Petitioner(s): Mr.Mohammed Faizal A For Respondent(s): Mr.R.Sethu Prabakaran, Government Counsel (Tax)

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Page1 of 6

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

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WP No. 23634 of 2026

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ORDER

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The petitioner challenges an order of cancellation of his GST registration.

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The petitioner was a registered person under applicable GST laws. Pursuant to a show cause notice dated 12.02.2025 stating that the petitioner had not filed GST monthly returns regularly, the impugned order was issued.

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Learned 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) .

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Mr.R.Sethu Prabakaran, 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 order and that the petitioner should be directed to comply with all conditions stipulated therein.

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In Suguna Cutpiece , this Court directed restoration of GST registration subject to several terms and conditions. The said judgment was followed

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Page2 of 6

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

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WP No. 23634 of 2026

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thereafter in many cases. In order to maintain consistency, I am inclined to follow the said judgment.

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

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

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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.

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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 the petitioner.

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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.

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

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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.

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Page3 of 6

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

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WP No. 23634 of 2026

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

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to be utilised only after scrutinising and approving by the

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respondents or any other competent authority.

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

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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.

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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."

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The restoration of the GST registration is subject to and conditional upon fulfilling the above conditions.

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Page4 of 6

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

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WP No. 23634 of 2026

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

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any order as to costs.

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02-07-2026

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(2/2)

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

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The Joint Commissioner officer of the Joint Commissioner, Ambattu Industrial Estate Assessment Circle, Commercial Taxes and Registration Department, chennai.

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__________ Page5 of 6

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

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WP No. 23634 of 2026

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SENTHILKUMAR RAMAMOORTHY, J.

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RNA

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WP No. 23634 of 2026