Tvl.Tharmaraj Kalirajan vs. The Commissioner Of CGST -- And Central Excise
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Cause title — parties, addresses and appearances
ORDER This Writ Petition is disposed of at the time of admission with the consent of the learned counsel for the petitioner and learned Senior Standing Counsel (GST & Customs) for the respondents.
The petitioner has challenged the impugned order dated 09.06.2026 bearing reference in Ref.No. ZA330626043774E, cancelling GST registration of the petitioner with effect from 09.06.2026. 2/6
The learned counsel for the petitioner as well as the learned Senior Standing Counsel (GST & Customs) for the respondents submit Court had ordered as follows:
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 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 3/6 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 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 4/6 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).
This Writ Petition is disposed of, with the above observations. No costs. 14.08.2026 sji NCC : Yes/No TO 1. The Commissioner of CGST and Central Excise, O/o. The Commissioner of CGST and Central Excise, No.4, Lal Bahadur Shashtri Marg, C.R. Buildings, Bibikulam, Madurai 625. 5/6 C.SARAVANAN, J. sji
The Superintendent of CGST and Central Excise, Thirumangalam Range, No. 5, V.P. Rathinasamy Nadar Road, Bibikulam, Madurai - 625 002. 3. The Superintendent of CGST and Central Excise, Madurai-I Range, Central Revenue Building, No.5, V.P. Rathinasamy Nadar Road, Bibikulam, Madurai 625002. ORDER IN WP(MD) No.23519 of 2026 Date : 14/08/2026 6/6
Reproduced from the public record of the Madras High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.