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Madras High CourtWP/29242/2025disposed of

Tvl.Tharaga And Co, v. The Superintendent

2025-08-05Honourable Mr Justice Krishnan Ramasamy6 pages

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED : 05.08.2025 Coram The Honourable Mr.Justice Krishnan Ramasamy and W.M.P.Nos.32800 & 32802 of 2025 Tvl.Tharaga and Co Represented by its Partner Mr.Sukumar Chandran Ground Floor 61 Porkali Amman Street Kattukuppam, Ennore, Chennai 600057.

..Petitioner Vs.

The Superintendent Chennai North Commissionerate Thiruvottiyur, Division Range- I.

...Respondent

Prayer Writ Petition filed under Article 226 of the Constitution of India praying for the issuance of a Writ of Certiorarified Mandamus to call for records of the impugned proceedings of the Respondent passed in Reference No. ZA330325112139Y dated 17.03.2025 in Form GST REG -19 and quash the same as the impugned proceedings of the respondent is in violation of principles of natural justice cryptic arbitrary and further direct the Respondent to restore and activate the registration of the petitioner granted under the Central Goods and Services Tax Act 2017 and the Tamil Nadu Goods and Services Tax Act 2017 and issue any other Writ or pass. For Petitioner : Mr.P.Rajkumar 1/6

For Respondent : Mr.Rajendran Raghavan Senior Panel Counsel Order Heard Mr.P.Rajkumar learned counsel appearing for the petitioner and Mr.Rajendran Raghavan, learned Senior Panel Counsel, who takes notice on behalf of the respondent. With consent, the main Writ Petition is taken up for final disposal at the stage of admission itself.

2. The challenge in this Writ Petition is to the order passed by the respondent dated 17.03.2025 in Form GST REG -19 and to quash the same and further, to direct the respondent to restore and activate the registration of the petitioner granted under the Central Goods and Services Tax Act 2017 and the Tamil Nadu Goods and Services Tax Act 2017.

3. The learned counsel for the petitioner would submit that the petitioner was not well and was suffering from Type II Diabetes Mellitus, as a result, the petitioner could not attend to statutory obligations, including the timely filing of monthly returns, under these circumstances, the GST 2/6

Registration of the petitioner was cancelled by the respondent vide the impugned order 17.03.2025. However, the learned counsel submits 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, prays this Court to revoke the order passed by the respondent for cancellation of GST Registration of the petitioner.

4. The learned Senior Panel Counsel (T) for the respondent while confirming that the GST registration of the petitioner has been cancelled by the respondent vide impugned order dated 17.03.2025, fairly submits that since the petitioner has come forward to pay the entire tax liabilities, the prayer sought for by the petitioner may be considered.

5. In this case, the GST registration of the petitioner was cancelled by the respondent vide the impugned order dated 17.03.2025. According to the petitioner, he was not well and was suffering from Type II Diabetes Mellitus, as a result, the petitioner could not attend to statutory obligations, including the timely filing of monthly returns, under these circumstances, 3/6

the GST Registration of the petitioner was cancelled by the respondent vide the impugned order 17.03.2025. The reason provided for non-filing of returns, in the considered opinion of this Court, appears to be genuine.

6. 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, however, with costs. The cancellation of registration is hereby revoked, subject to the fulfillment of the following conditions:- (i) The petitioner is directed to file returns for the subject 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. (ii) 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. (iii) 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.

(iv) Only such approved ITC shall be allowed to be 4/6

utilized thereafter for discharging future tax liability under the Act and Rules.

(v) If any ITC was earned, it shall be allowed to be utilized only after scrutinisation and approval by the respondent or any other competent authority.

(vi) If any of the aforesaid conditions is not complied with by the petitioner, the benefit granted under this order will automatically ceased to operate.

7. With the above directions, this writ petition is disposed of. No cost. Consequently, the connected miscellaneous petition/s is/are closed. 05.08.2025 sd Index : yes/no To The Superintendent Chennai North Commissionerate Thiruvottiyur, Division Range- I.

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Krishnan Ramasamy,J., sd 05.08.2025 6/6