Ask4deli Food Merchandising Private Limited v. The Commercial Tax Officer
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 07-07-2025
CORAM
THE HONOURABLE MR JUSTICE KRISHNAN RAMASAMY AND WMP NO. 27483 OF 2025 ASK4DELI Food Merchandising Private Limited Represented by its Director, Asok Ram Santhanakrishnan, No.1, Lily - G2, RC Mehtas Greean Park, Madhavaram Milk Colony Road, Madhavaram, Chennai.
Petitioner(s) Vs The Commercial Tax Officer, Manali Assessment Circle, Room No.101 1st Floor Integrated C.T. Building, Chennai 600 003.
Respondent(s) PRAYER:-Writ Petition filed under Article 226 of the Constitution of India, praying for an issuance of Writ of Certiorarified Mandamus, calling for the respondent order dated 28.06.2024 in Reference Number ZA330624239129J
and quash the same and consequently direct the respondents to revoke the cancellation of the GST registration of the petitioners firm. For Petitioner(s):
Mr.P. Suresh Babu For Respondent(s):
Mr.T.N.C.Kaushik, Additional Government Pleader (t)
ORDER
This writ petition has been filed challenging impugned order dated 28.06.2024 passed by the respondent.
2. Mr.T.N.C.Kaushik, learned Additional Government Pleader takes notice on behalf of the respondent. By consent of the parties, the main writ petition is taken up for disposal at the admission stage itself.
3. The learned counsel for the petitioner would submit that due to the illhealth and financial constraints, the petitioner had not filed the GST returns for a period of 6 months. Under these circumstances, the GST Registration of the petitioner was cancelled by the respondent vide order dated 28.06.2024.
4. Further, he would submit that the petitioner is willing to file his GST returns and pay the entire tax liabilities along with applicable interest and penalty, if any. Hence, he requests this Court to revoke the order passed by the respondent for cancellation of GST Registration of the petitioner.
5. In reply, the learned Additional Government Pleader for the respondent confirms that the GST registration of the petitioner was cancelled by the respondent vide impugned order dated 28.06.2024 and requests this Court to pass an appropriate order.
6. Heard the learned counsel for the petitioner and the learned Additional Government Pleader for the respondent and also perused the materials available on record.
7. In this case, the GST registration of the petitioner was cancelled by the respondent vide the impugned order dated 28.06.2024. According to the
petitioner, due to his ill-health and financial constraints, he was unable to run his business and hence, he had failed to file his returns continuously for a period of 6 months. The reason provided for non-compliance with the relevant provisions of the Act within the prescribed time, in the considered opinion of this Court, appears to be genuine.
8. In view of the above, this Court is inclined to revoke the impugned order passed by the respondent canceling the GST registration of the petitioner. The cancellation of registration is hereby revoked, subject to the fulfillment of the following conditions:
(i) The respondent 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, within a period of four weeks from the date of receipt of a copy of this order. (ii) The petitioner is directed to file returns for the period till date, if not filed, together with tax dues along with interest thereon and the fee fixed for belated filing of returns within a
period of 4 weeks from the date of restoration of GST Registration of the petitioner.
(iii) It is made clear that such payment of tax, interest, fine/fee etc. shall not be allowed to be made or adjusted from and out of any Input Tax Credit (ITC) which may be lying unutilized or unclaimed in the hands of the petitioner. (iv) If any ITC has remained unutilized, it shall not be utilised until it is scrutinized and approved by an appropriate or competent officer of the Department.
(v) Only such approved ITC shall be allowed to be utilized thereafter for discharging future tax liability under the Act and Rules.
(vi) If any ITC was earned, it shall be allowed to be utilised only after scrutinising and approving by the respondent or any other competent authority.
(vii) If any of the aforesaid conditions is not complied
with by the petitioner, the benefit granted under this order will automatically ceased to operate.
9. With the above directions, this writ petition is disposed of. No cost. Consequently, the connected miscellaneous petition is also closed. 07-07-2025 rst Index:Yes/No Speaking/Non-speaking order Internet:Yes To The Commercial Tax Officer Manali Assessment Circle, Room No.101, 1st Floor, Integrated CT Building, Chennai 600 003.
KRISHNAN RAMASAMY J.
rst AND WMP NO. 27483 OF 2025 07-07-2025