Uma Sigamani vs. The Commercial Tax Officer

WP(MD)/36324/2025HC MadrasGSTCNR HCMD01195167202518 December 2025Bench: HONOURABLE MR JUSTICE KRISHNAN RAMASAMY7 pages

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Held

The Court revoked the cancellation of GST registration, subject to the petitioner fulfilling certain conditions. These include making a payment, filing all pending returns with tax, interest, and penalty, and adhering to specific rules regarding Input Tax Credit.

Facts

The petitioner's GST registration was cancelled due to non-filing of returns for 6 months owing to financial constraints and ill health. 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 genuine hardship is justifiable. Can the registration be restored with conditions?

Sections Cited

None

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Cause title — parties, addresses and appearances

W.P.(MD)No.36324 of 2025 BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED : 18.12.2025 CORAM THE HONOURABLE MR.JUSTICE KRISHNAN RAMASAMY W.P.(MD)No.36324 of 2025 Uma Sigamani D/o.Arul Sigamani No.4/333A, Main Road Avaraikulam, Radhapuram Tirunelveli District. ... Petitioner Vs. The Commercial Tax Officer Nanguneri, Tirunelveli District. ... 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 of the Respondent in his proceedings in Reference Number ZA331024026478S dated 07.10.2024 and quash the same and further direct the Respondent to revoke the cancellation of the Registration under the GST Act bearing GSTIN/UIN 33AOAPU6052N1ZM For Petitioner : Mr.R.Maheswaran For Respondent : Mr.R.Suresh Kumar, AGP 1/7 https://www.mhc.tn.gov.in/judis W.P.(MD)No.36324 of 2025

This writ petition has been filed challenging impugned order dated 07.10.2024 passed by the respondent.

Mr.R.Suresh Kumar, learned Additional Government Pleader, takes notice on behalf of the respondent.

By consent of the parties, the main writ petition is taken up for disposal at th

The judgment continues below.

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