Disposed¶50

Abirami Metals v. Commercial Tax officer

Madras HC13 Jul 2026WP/25049/2026

Case brief

AI extract

What is this about?

GST registration cancellation; Form GST REG-19; revocation application; condonation of delay rejected; non-filing of monthly returns; show cause notice; restoration of registration subject to conditions; Input Tax Credit scrutiny and approval; GSTN portal changes; Suguna Cutpiece followed; Article 226 certiorarified mandamus; Abirami Metals v Commercial Tax Officer Villupuram and Joint Commissioner Gingee; Madras High Court; WP No. 25049 of 2026.

What did the court decide?

Writ petition disposed of on the same terms as Suguna Cutpiece: GST registration (GSTIN33CNYPP9401M2Z5) to be restored conditional upon compliance with the stipulated conditions; without any order as to costs. ¶50

Abirami Metals Vs Commercial Tax officer — Writ and Judicial Review | Madras HC (2026)

What the court decided

AI extract

Outcome

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Issue for consideration

Whether the cancellation of the petitioner's GST registration (Form GST REG-19 dated 28.02.2025) and the consequential rejection of the condonation-of-delay application for revocation should be quashed and the GST registration restored.

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Court's answer

To maintain consistency, the Court followed its earlier judgment in Suguna Cutpiece.

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Ratio / Principle

Restoration of the petitioner's GST registration is granted subject to, and conditional upon, fulfilment of the conditions laid down in Suguna Cutpiece (filing of returns for the periods prior to and subsequent to cancellation together with tax dues, interest and belated-filing fee within 45 days; such payment not to be made or adjusted out of unutilised Input Tax Credit; Input Tax Credit usable only after scrutiny and approval by a competent officer; revival of registration upon payment of tax, penalty and uploading of returns; and suitable changes to the GST portal by the respondents within 30 days). The writ petition is disposed of on the same terms without any order as to costs.

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Detailed headnote1 paragraphs

Madras High Court (Senthilkumar Ramamoorthy, J.; 13-07-2026) disposed of a writ petition under Article 226 seeking quashing of the cancellation of the petitioner's GST registration (Form GST REG-19, ref ZA3302252919477, dated 28.02.2025, issued after a show cause notice dated 20.06.2025 alleging non-filing of monthly returns) and of the consequential order dated 19.05.2026 rejecting the application for condonation of delay in filing the revocation application. Following its earlier judgment in Suguna Cutpiece (W.P.Nos.25048 of 2021 batch) for consistency, the Court ordered restoration of the registration subject to the same conditions: filing of all pre- and post-cancellation returns with tax, interest and late fee within 45 days, payment not made out of unutilised Input Tax Credit, ITC utilisable only after departmental scrutiny and approval, revival of registration on payment, and enabling of the GST portal by the respondents within 30 days. No order as to costs.

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WP No. 25049 of 2026

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IN THE HIGH COURT OF JUDICATURE AT MADRAS

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DATED: 13-07-2026

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CORAM

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THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY

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WP No. 25049 of 2026

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Abirami Metals

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Rep by its Prop. Kannan Palani, 149, Main road, Sennakunam Villupuram Taluk, Villupuram, Tamil Nadu 605 755

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..Petitioner(s)

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Commercial Tax officer Villupuram Circle, Gingee

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Joint Commissioner Gingee.

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..Respondent(s)

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PRAYER : Writ Petition filed under Article 226 of The Constitution of India praying for the issuance of a Writ of Certiorarified Mandamus, calling for the records relating to the impugned Order for Cancellation of Registration vide FORM GST REG-19 bearing ref No. ZA3302252919477 dated 28.02.2025issued by 1^st respondent along with the consequential order of rejection of application for condonation of delay in filing revocation application of cancellation of registration bearing reference No. ZA330526094426C dated 19.05.2026 issued by the 2^nd Respondent to quash the same and further direct the 1st Respondent to restore the GST registration of the Petitioner vide GSTIN33CNYPP9401M2Z5.

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

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WP No. 25049 of 2026

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For Petitioner(s): Ms.R. Hemalatha For Respondent(s): Ms.G.Dhana Madhri, Government Counsel (Tax)

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ORDER

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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 20.06.2025 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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Ms.G.Dhana Madhri, learned Government Counsel (Tax), accepts

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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

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

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WP No. 25049 of 2026

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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 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

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Page3 of 6

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

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WP No. 25049 of 2026

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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

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for the period subsequent to the cancellation of the registration by declaring the correct value of supplies.

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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. 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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