M/s.Spartans Marine Services Private Limited v. The Assistant Commissioner (St)
Case brief
What is this about?
GST registration cancellation quashed — Form GST REG-19 order dated 11.02.2026 (Ref. ZA330226067348H) by Assistant Commissioner (ST), Tuticorin-II set aside; petitioner M/s.Spartans Marine Services Pvt Ltd (GSTIN 33ABBCS9837J1ZY); writ allowed on same terms as Tvl.Suguna Cutpiece Center batch (W.P.Nos.25048 of 2021 etc.), Para 229 conditions: file returns, pay tax/interest/fine/fee in cash within 45 days, ITC only after scrutiny/approval, registration revived forthwith on payment, GSTN portal changes in 30 days; Article 226; Madurai Bench of Madras High Court; D.Bharatha Chakravarthy J; 29.04.2026; no costs.
What did the court decide?
Writ petition allowed; impugned GST REG-19 cancellation order dated 11.02.2026 set aside; petitioner to comply with the extracted conditions of Para No.229 of Tvl.Suguna Cutpiece Center (file returns for periods prior and subsequent to cancellation, pay tax, interest, fine/fee in cash, ITC subject to scrutiny and approval), upon which the GST registration (GSTIN 33ABBCS9837J1ZY) stands revived forthwith; no costs; connected miscellaneous petitions (W.M.P(MD)Nos.6345 & 6346 of 2026) closed.