Tvl.Krm Construction vs. The Assistant Commissioner

WP(MD)/35506/2025HC MadrasGSTCNR HCMD01190185202511 December 2025Bench: HONOURABLE MR JUSTICE KRISHNAN RAMASAMY7 pages

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Held

The Court revoked the cancellation of the petitioner's GST registration, finding the reason for non-compliance to be genuine. This revocation was made conditional upon the petitioner fulfilling specific requirements regarding filing returns and payment of dues.

Facts

The petitioner's GST registration was cancelled due to the failure of their accountant to file GST returns for six months. The petitioner attributed this non-compliance to health issues and expressed willingness to file pending returns and pay dues.

Key Issues

Whether the cancellation of GST registration for non-filing of returns due to the negligence of an entrusted accountant, coupled with a genuine reason for non-compliance, warrants revocation.

Sections Cited

None

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Cause title — parties, addresses and appearances

W.P.(MD)No.35506 of 2025 BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED : 11.12.2025 CORAM THE HONOURABLE MR.JUSTICE KRISHNAN RAMASAMY W.P.(MD)No.35506 of 2025 Tvl.KRM Construction, Rep by its Partner, K.Karthikeyan, GSTIN 33AAZFK4760C1Z5 No.478, Kappalurar Nagar, Thirupathur Road, Kallangudi, Sivaganga 630 311 ... Petitioner Vs. The Assistant Commissioner, Commercial Tax Building, Sivagangai ... Respondents Prayer: Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorarified Mandamus, to call for the records on the file of the respondent in Ref.No.ZA330724003651Y dated 01.07.2024 and to quash the same as illegal, arbitrary and direct the respondents to revoke the cancellation of petitioner's GSTIN Registration No.33AAZFK4760C1Z5 within such time as may be directed by this Court. 1/7 https://www.mhc.tn.gov.in/judis W.P.(MD)No.35506 of 2025 For Petitioner : Mr.S.Karunakar For Respondent : Mr.R.Suresh Kumar, AGP

This writ petition has been filed challenging impugned order dated 01.07.2024 passed by the respondent.

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

The judgment continues below.

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