Tvl.By4Pets vs. The Commissioner Of CGST And Central Excise
Held
The Court revoked the cancellation order, deeming the petitioner's reason for non-compliance genuine. The revocation is conditional upon the petitioner fulfilling specific payment and filing obligations.
Facts
The petitioner's GST registration was cancelled for failing to file returns for 6 months due to financial constraints. The petitioner expressed willingness to file returns and pay all liabilities.
Key Issues
Whether the cancellation of GST registration for non-filing of returns due to financial constraints is justified, and if the registration can be restored subject to conditions.
AI-generated summary — verify with the full judgment below
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED : 18.12.2025 CORAM THE HONOURABLE MR.JUSTICE KRISHNAN RAMASAMY Tvl.BY4PETS, Represented by its Partner S.Shyamsundar, S/o. M.Sivakumar No.4, South Sabari Nagar Madurai District - 625 003. ... Petitioner
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 Rural (South) Thirupparankundram Range O/o Madurai - I Division (CGST and Central Excise) No.4, Lal Bahadur Shashtri Marg C.R.Buildings, Bibikulam, Madurai - 625 002 ... Respondents Prayer: Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorari, to call for the records pertaining to the impugned order of the 2nd Respondent in Reference No.ZA3304241067401 dated 24/04/2024 and quash the same and 1/7 https://www.mhc.tn.gov.in/judis consequently direct the Respondents to revoke the cancellation of our GSTIN 33AAXFB1407B1ZW For Petitioner : Mr.Rooban B For Respondent : Mr.N.Dilipkuma
The judgment continues below.
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