Arokkiya Suganthi Reegan vs. The Commercial Tax Officer - Madras High Court, 14 August 2026

Cause title — parties, addresses and appearances

WP(MD). No.23466 of 2026 BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT Dated : 14/08/2026 CORAM THE HONOURABLE MR. JUSTICE C.SARAVANAN WP(MD). No.23466 of 2026 Arokkiya Suganthi Reegan ... Petitioner Vs The Commercial Tax Officer, Pudukottai-II Assessment Circle, Pudukottai. ... Respondent PRAYER :- Writ Petition filed under Article 226 of the Constitution of India, praying this Court to issue a Writ of Certiorarified Mandamus, to call for the records of the respondent in his proceedings in FORM GST REG-19 Reference Number ZA331125260628L dated 26.11.2025 and quash the same and further direct the respondent to revoke the cancellation of Registration under the GST Act bearing GSTIN/UIN 33GFQPR6689R1ZV. For Petitioner : Mr.A. Satheesh Murugan For Respondent : Ms.P.Sudarkodi Nachiar Government Advocate (Taxes) 1/6 WP(MD). No.23466 of 2026

ORDER follows:

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 2/6 their returns for the period 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 and etc. batch shall not be utilised 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 utilised only after scrutinising and approving by the respondents or any other competent 3/6 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 and etc. batch 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 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.”

Under these circumstances, the impugned order is set aside and the respondent is directed to restore the GST registration subject to the petitioner complying with the conditions imposed in Tvl.Suguna Cutpiece Center’s case (cited supra). 4/6

This Writ Petition is disposed of, with the above observations. No costs.

14.08.

2026 sji NCC : Yes/No TO The Commercial Tax Officer, Pudukottai-II Assessment Circle, Pudukottai. 5/6 C.SARAVANAN, J. sji ORDER IN WP(MD) No.23466 of 2026 Date : 14/08/2026 6/6