M/S Thirumala Medicals Represented By Its Proprietor Azhagu Kasiraman v. The Assistant Commissioner
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 16.09.2025 CORAM :
THE HONOURABLE MR.JUSTICE C.SARAVANAN and W.M.P.Nos.38770 and 38771 of 2025 M/s.Thirumala Medicals, GSTIN: 33AEKPK01668D1ZV Represented by its Proprietor Azhagu Kasiraman, 58, Cowley Brown Road, R.S.Puram, Coimbatore - 641 002.
... Petitioner Vs.
The Assistant Commissioner, Mettupalayam Assessment Circle, Commercial Tax Building, Dr.Balasundaram Road, Coimbatore - 641 018.
... Respondent Prayer: Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorari, to call for the records pertaining to the impugned Order in Form GST REG - 19 bearing reference number ZA330622069505L dated 17.06.2022 issued by the Sole Respondent and quash the same.
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For Petitioner : Mr.G.Derrick Sam For Respondent : Mr.T.N.C.Kaushik Additional Government Pleader
ORDER
Mr.T.N.C.Kaushik, learned Additional Government Pleader takes notice for the respondent.
2. Heard the learned counsel for the Petitioner and the learned Additional Government Pleader for the Respondent.
3. In this Writ Petition, the Petitioner has challenged the impugned cancellation of registration in Form GST Reg - 19 dated 17.06.2022 in response to a notice dated 19.05.2022.
4. The learned counsel for the Petitioner and the learned counsel for the Respondent confirms that the issue is now squarely covered by the decision of this Court in M/s.Suguna Cutpiece Center Vs. Appellate Deputy Commissioner (ST) (GST) and another, 2022 (61) G.S.T.L. 515 (Mad). Relevant portion from the said decision is extracted below:- Page No. 2 of 5
"229.In the light of the above discussion, these Writ Petitions are allowed subject to the following conditions:- (i) The Petitioners are directed to file their returns for the peirod prior to the cancellation of registration, if such returns have not been already filed, together with tax defaulted which has not been paid prior to cancellation along with interest for such belated payment of tax and fine and fee fixed for belated filing of returns for the defaulted period under the provisions of the Act, within a period of forty five (45) days from the date of receipt of a copy of this order, if it has not been already paid. (ii) It is made clear that such payment of Tax, Interest, fine/fee and etc.
, shall not be allowed to be made or adjusted from and out of any Input Tax Credit which may be lying unutilized or unclaimed in the hands of these petitioners. (iii) If any Input Tax Credit has remained utilized, it shall not be utilized until it is scrutinized and approved by an appropriate or a competent officer of the Department. (iv) Only such approved Input Tax Credit shall be allowed for being utilized thereafter for discharging future tax liability under the Act and Rule.
(v) The Petitioners shall also pay GST and file the returns for the period subsequent to the cancellation of the registration by declaring the correct value of supplies and payment of GST shall also be in cash.
(vi) If any Input Tax Credit was earned, it shall be allowed to be utilized only after scrutinizing and approving by the respondents or any other competent authority. (vii) The respondents may also impose such restrictions/limitation on petitioners as may be warranted to ensure that there is no undue passing of Input Tax Credit pending such exercise and to ensure that there is no violation or an attempt to do bill trading by taking advantage of this order. (viii) On payment of tax, penalty and uploading of returns, the registration shall stand revived forthwith. (ix) The respondents shall take suitable steps by instructing GST Network, New Delhi to make suitable changes in the architecture of the GST Web portal to allow these petitioners to file their returns and to pay the tax/penalty/fine. (x) The above exercise shall be carried out by the Page No. 3 of 5
respondents within a period of thirty (30) days from the date of receipt of a copy of this order.
(xi) No cost.
(xii) Consequently, connected Miscellaneous Petitions are closed."
5. Subject to the Petitioner complying with the above requirements, this Writ Petition stands disposed of. No costs. Connected Miscellaneous Petitions are closed.
16.09.2025 jas To The Assistant Commissioner, Mettupalayam Assessment Circle, Commercial Tax Building, Dr.Balasundaram Road, Coimbatore - 641 018.
C.SARAVANAN, J.
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jas and W.M.P.Nos.38770 and 38771 of 2025 16.09.2025 Page No. 5 of 5