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Tvl. Jaya Vairavan Housing And Developers vs. The Commissioner Of CGST And Central Excise

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WP(MD)/22261/2026HC MadrasGSTCNR HCMD01102285202606 August 2026Bench: HONOURABLE MR JUSTICE C. SARAVANAN6 pages

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Cause title — parties, addresses and appearances
WP(MD) No. 22261 of 2026 __________ Page1 of 6 BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED: 06-08-2026 CORAM THE HON'BLE MR JUSTICE C. SARAVANAN WP(MD) No. 22261 of 2026 Tvl. Jaya Vairavan Housing and Developers, Rep. by its Proprietor Sakthi Vairavan, S/o.Kali Muthu, 2/676, S.N.College Road, Perungudi, Madurai - 625 022. ..Petitioner(s) Vs 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 - 625 002. 2. The Superintendent, Madurai North East Range, O/o.The Commissioner of CGST and Central Excise, No.4, Lal Bahadur Shashtri Marg, C.R.Buildings, Bibikulam, Madurai - 625 002. 3. The Superintendent Madurai North East Range The Commissioner of CGST and Central Excise No 4 Lal Bahadur Shashtri Marg, CR Buildings Bibikulam, Madurai 625002 ..Respondent(s) 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 https://www.mhc.tn.gov.in/judis WP(MD) No. 22261 of 2026 __________ Page2 of 6 records pertaining to the impugned order of the 2nd Respondent in Reference No. ZA330225003262B dated 01/02/2025 and quash the same and consequently direct the Respondents to revoke the cancellation of our GSTIN : 32CKAPS6465B2Z9 and pass such further or other orders as this Hon’ble Court may deem fit and proper to the circumstances of the case and thus render justice. For Petitioner(s): Mr.B.Rooban For Respondent(s): Mr.R.Gowrishankar Senior Standing Counsel

ORDER https://www.mhc.tn.gov.in/judis __________ Page3 of 6 31.01.2022), wherein this Court had ordered as 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 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 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 https://www.mhc.tn.gov.in/judis __________ Page4 of 6 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.”

4.

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

5.

This Writ Petition is disposed of, with the above observations. No costs. 06-08-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No smn2 https://www.mhc.tn.gov.in/judis __________ Page5 of 6 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 - 625 002. 2. The Superintendent, Madurai North East Range, O/o.The Commissioner of CGST and Central Excise, No.4, Lal Bahadur Shashtri Marg, C.R.Buildings, Bibikulam, Madurai - 625 002. 3. The Superintendent Madurai North East Range The Commissioner of CGST and Central Excise, No 4 Lal Bahadur Shashtri Marg, CR Buildings Bibikulam, Madurai 625002. https://www.mhc.tn.gov.in/judis __________ Page6 of 6 C.SARAVANAN, J. smn2 06-08-2026 https://www.mhc.tn.gov.in/judis

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.