WP No. 27741 of 2026 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 29-07-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 27741 of 2026 and WMP No.30411 of 2026 Thirunavukarasu Jai Kumar S/o. Thirunavukarasu, Registered Office at No. 1931, 1st Floor, Vasantham Colony, Anna Nagar West, Chennai 600 040 ..Petitioner(s) Vs The Assistant Commissioner (ST) Amindakarai Assessment Circle, No.1, Greams Road, PAPJM Annex Building, III Floor, Chennai-600 006 ..Respondent(s) Prayer: Writ Petition is filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorarified Mandamus, calling for the records of the respondent relating to the impugned order passed in Form GST Reg. No.19 Vide ZA330925081205J dated 16.09.2025, cancelling the GST Registration of the petitioner bearing GSTIN (33AFCPJ3790H1ZK) quash the same and consequently restore the petitioners GST Registration enable the GST Portal for filing of all pending NIL Returns and permit the petitioners to pay any statutory late fee, interest, penalty or any other amount payable. For Petitioner(s): Ms.Bhargavi Sundar Rajan For Respondent(s): Ms.Amirta Dinakaran Government Counsel (Tax) __________ Page1 of 7 https://www.mhc.tn.gov.in/judis WP No. 27741 of 2026 ORDER

The petitioner challenges an order of cancellation of his GST registration. The petitioner was a registered person under applicable GST laws. Pursuant to a show cause notice dated 07.03.2025 stating that the petitioner had not filed GST monthly returns regularly, the impugned order was issued. 2. Learned counsel for the petitioner submits that the cancellation of the GST registration is causing immense hardship and that such cancellation should be revoked. In support of her contentions, she draws reference to the Judgment of this Court in Suguna Cutpiece v. Appellate Deputy Commissioner (ST)(GST), W.P.Nos.25048 of 2021 batch (Suguna Cutpiece). 3. Ms.Amirta, learned Government Counsel (Tax), accepts notice on behalf of the respondent. She submits that the GST registration of the petitioner was cancelled on account of the petitioner not filing returns regularly. She further submits that the order issued in Suguna Cutpiece was a conditional order and that the petitioner should be directed to comply with all conditions stipulated therein. 4. In Suguna Cutpiece, this Court directed restoration of GST registration subject to several terms and conditions. The said judgment was followed thereafter in many cases. In order to maintain consistency, I am inclined to __________ Page2 of 7 https://www.mhc.tn.gov.in/judis WP No. 27741 of 2026 follow the said judgment.

5. In the operative portion thereof, the following directions were issued: "i. The petitioner is directed to file her returns for the period prior to the cancellation of registration, together with tax dues along with interest thereon and the fee fixed for belated filing of returns within a period of forty five (45) days from the date of receipt of a copy of this order. 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 the petitioner. iii. If any Input Tax Credit 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 Input Tax Credit shall be allowed to utilized thereafter for discharging future tax liability under the Act and Rules. v. The petitioner 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. __________ Page3 of 7 https://www.mhc.tn.gov.in/judis WP No. 27741 of 2026 vi. If any Input Tax Credit was earned, it shall be allowed to be utilised only after scrutinising and approving by the respondents or any other competent authority. vii. On payment of tax, penalty and uploading of returns, the registration shall stand revived forthwith.

viii. 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 the petitioner to file the returns and to pay the tax / penalty / fine. ix. The above exercise shall be carried out by the respondents within a period of thirty (30) days from the date of receipt of a copy of this order." 6. The restoration of the GST registration is subject to and conditional upon fulfilling the above conditions. 7. Accordingly, this writ petition is disposed of on the same terms without any order as to costs. Consequently, connected miscellaneous petitions are closed. 29-07-2026 KAS __________ Page4 of 7 https://www.mhc.tn.gov.in/judis WP No. 27741 of 2026 To. The Assistant Commissioner (ST) Amindakarai Assessment Circle, No.1, Greams Road, PAPJM Annex Building, III Floor, Chennai-600 006 __________ Page5 of 7 https://www.mhc.tn.gov.in/judis WP No. 27741 of 2026 SENTHILKUMAR RAMAMOORTHY, J. KAS WP No. 27741 of 2026 29-07-2026 __________ Page6 of 7 https://www.mhc.tn.gov.in/judis WP No. 27741 of 2026 __________ Page7 of 7 https://www.mhc.tn.gov.in/judis

WP No. 27741 of 2026 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 29-07-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 27741 of 2026 and WMP No.30411 of 2026 Thirunavukarasu Jai Kumar S/o. Thirunavukarasu, Registered Office at No. 1931, 1st Floor, Vasantham Colony, Anna Nagar West, Chennai 600 040 ..Petitioner(s) Vs The Assistant Commissioner (ST) Amindakarai Assessment Circle, No.1, Greams Road, PAPJM Annex Building, III Floor, Chennai-600 006 ..Respondent(s) Prayer: Writ Petition is filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorarified Mandamus, calling for the records of the respondent relating to the impugned order passed in Form GST Reg. No.19 Vide ZA330925081205J dated 16.09.2025, cancelling the GST Registration of the petitioner bearing GSTIN (33AFCPJ3790H1ZK) quash the same and consequently restore the petitioners GST Registration enable the GST Portal for filing of all pending NIL Returns and permit the petitioners to pay any statutory late fee, interest, penalty or any other amount payable. For Petitioner(s): Ms.Bhargavi Sundar Rajan For Respondent(s): Ms.Amirta Dinakaran Government Counsel (Tax) __________ Page1 of 7 https://www.mhc.tn.gov.in/judis WP No. 27741 of 2026 ORDER

The petitioner challenges an order of cancellation of his GST registration. The petitioner was a registered person under applicable GST laws. Pursuant to a show cause notice dated 07.03.2025 stating that the petitioner had not filed GST monthly returns regularly, the impugned order was issued. 2. Learned counsel for the petitioner submits that the cancellation of the GST registration is causing immense hardship and that such cancellation should be revoked. In support of her contentions, she draws reference to the Judgment of this Court in Suguna Cutpiece v. Appellate Deputy Commissioner (ST)(GST), W.P.Nos.25048 of 2021 batch (Suguna Cutpiece). 3. Ms.Amirta, learned Government Counsel (Tax), accepts notice on behalf of the respondent. She submits that the GST registration of the petitioner was cancelled on account of the petitioner not filing returns regularly. She further submits that the order issued in Suguna Cutpiece was a conditional order and that the petitioner should be directed to comply with all conditions stipulated therein. 4. In Suguna Cutpiece, this Court directed restoration of GST registration subject to several terms and conditions. The said judgment was followed thereafter in many cases. In order to maintain consistency, I am inclined to __________ Page2 of 7 https://www.mhc.tn.gov.in/judis WP No. 27741 of 2026 follow the said judgment.

5. In the operative portion thereof, the following directions were issued: "i. The petitioner is directed to file her returns for the period prior to the cancellation of registration, together with tax dues along with interest thereon and the fee fixed for belated filing of returns within a period of forty five (45) days from the date of receipt of a copy of this order. 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 the petitioner. iii. If any Input Tax Credit 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 Input Tax Credit shall be allowed to utilized thereafter for discharging future tax liability under the Act and Rules. v. The petitioner 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. __________ Page3 of 7 https://www.mhc.tn.gov.in/judis WP No. 27741 of 2026 vi. If any Input Tax Credit was earned, it shall be allowed to be utilised only after scrutinising and approving by the respondents or any other competent authority. vii. On payment of tax, penalty and uploading of returns, the registration shall stand revived forthwith.

viii. 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 the petitioner to file the returns and to pay the tax / penalty / fine. ix. The above exercise shall be carried out by the respondents within a period of thirty (30) days from the date of receipt of a copy of this order." 6. The restoration of the GST registration is subject to and conditional upon fulfilling the above conditions. 7. Accordingly, this writ petition is disposed of on the same terms without any order as to costs. Consequently, connected miscellaneous petitions are closed. 29-07-2026 KAS __________ Page4 of 7 https://www.mhc.tn.gov.in/judis WP No. 27741 of 2026 To. The Assistant Commissioner (ST) Amindakarai Assessment Circle, No.1, Greams Road, PAPJM Annex Building, III Floor, Chennai-600 006 __________ Page5 of 7 https://www.mhc.tn.gov.in/judis WP No. 27741 of 2026 SENTHILKUMAR RAMAMOORTHY, J. KAS WP No. 27741 of 2026 29-07-2026 __________ Page6 of 7 https://www.mhc.tn.gov.in/judis WP No. 27741 of 2026 __________ Page7 of 7 https://www.mhc.tn.gov.in/judis