Tvl.Vishal Prajapat Vs The Commercial Tax officer

Prayer : Writ Petition is filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorarified Mandamus to call for the records pertaining to the impugned order of Cancellation of Registration dated 09.04.2026, passed by the Respondent herein, under Reference Number ZA330426051514S and to quash the same, in so far as, the said impugned order had been passed without jurisdiction, authority of law and in clear violation to the principles of natural justice and also against the fundamental rights guaranteed to the petitioner concern and consequently to direct the respondent herein to revoke the cancellation of the petitioner GSTN Registration No.33EVOPP7795G1ZQ.

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For Petitioner: Mr. Baskaran S. For Respondent: Mr. R.Sethu Prabakaran, Govt. Counsel (Tax)

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

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WP No. 26372 of 2026

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ORDER

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The petitioner challenges an order of cancellation of GST registration. The petitioner is engaged in the business of importing and trading knitted fabrics and was a registered person under applicable GST laws. Pursuant to a show cause notice dated 27.03.2026 stating that the petitioner had not conducted any business from the declared place of business, the impugned order was issued. According to the petitioner, due to construction activities undertaken in the adjacent property, the name board of the petitioner’s firm was damaged, which led to a misunderstanding on the part of the respondent. The petitioner is continuously carrying on business at the same address and he would furnish the supporting documents, if an opportunity is granted. The present writ petition was filed in the said facts and circumstances.

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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 his contentions, he 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

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notice on behalf of the respondent. He submits that the GST registration of the

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

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WP No. 26372 of 2026

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petitioner was cancelled on account of the petitioner not conducting business at the registered place. 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 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 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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https://www.mhc.tn.gov.in/judis

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WP No. 26372 of 2026

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iv. Only such approved Input Tax Credit shall be allowed to be 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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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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