Tvl Sri Ambal Fashions v. The Assistant Commissioner(St)
GST – Cancellation of registration
Case brief
What is this about?
W.P.(MD)No.1320 of 2026; Madras High Court Madurai Bench; Justice Krishnan Ramasamy; revocation of cancelled GST registration; Assistant Commissioner (ST) Karur; Reference No 2A3305252961886 dated 30.05.2025; Article 226 certiorarified mandamus; non-filing of GST returns for 6 months due to health issues; GST Network portal modification; payment of tax dues with interest and late fee; Input Tax Credit (ITC) utilisation restrictions; automatic cessation of benefit on non-compliance; Tvl Sri Ambal Fashions, Karur.
What did the court decide?
Revocation of the cancellation of the petitioner's GST registration, subject to conditions: GST portal modification via GST Network within four weeks; filing of all pending returns with tax, interest and late fee within four weeks of restoration; no payment or adjustment out of unutilized/unclaimed ITC; ITC usable only after scrutiny and approval by a competent officer; benefit ceases automatically on non-compliance. No costs.