Robinson Joseph v. The Assistant Commissioner
Case brief
What is this about?
GST registration cancellation revoked subject to conditions; non-filing of GST returns for 6 months due to health issues accepted as genuine; certiorari under Article 226; ITC barred for payment until scrutinised and approved; GST Network/portal modification directed; benefit lapses on non-compliance; Madurai Bench of Madras High Court; Assistant Commissioner, Kuzhithurai Assessment Circle; decided 21.01.2026 by KRISHNAN RAMASAMY, J.; W.P.(MD)No.1302 of 2026; Ref. No ZA330525133824M dated 23.05.2025; disposed of, no cost.
What did the court decide?
Cancellation of the petitioner's GST registration revoked subject to seven conditions: (i) Departmental steps via GST Network, New Delhi to enable return filing and payment within four weeks; (ii) petitioner to file pending returns with tax dues, interest and belated-filing fee within four weeks of restoration; (iii)-(vi) no payment/adjustment from unutilized or unclaimed ITC; ITC utilisable only after scrutiny and approval by a competent officer, and only for future tax liability; (vii) automatic cessation of the benefit on non-compliance. No cost.