Tvl.Annamalai Corporation vs. The Commercial Tax Officer

WP(MD)/34963/2025HC MadrasGSTCNR HCMD01185010202503 December 2025Bench: HONOURABLE MR JUSTICE KRISHNAN RAMASAMY6 pages

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Held

The Court directed the revocation of the GST registration cancellation, subject to the petitioner fulfilling specific conditions. These conditions include filing all pending returns, paying all tax dues with interest and penalties in cash, and adhering to certain restrictions on Input Tax Credit utilization.

Facts

The petitioner's GST registration was cancelled for failure to file returns. The petitioner expressed willingness to file all pending returns and pay tax liabilities with interest and penalty.

Key Issues

Whether the GST registration cancellation for non-filing of returns can be revoked upon the petitioner's willingness to comply with statutory obligations and pay dues.

Sections Cited

Not specified

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Cause title — parties, addresses and appearances

W.P.(MD) No.34963 of 2025 BEFORE THE MADURAI BENGH OF MADRAS HIGH COURT DATED: 03.12.2025 CORAM THE HONOURABLE MR. JUSTICE KRISHNAN RAMASAMY W.P.(MD)No.34963 of 2025 Tvl.Annamalai Corporation, Rep. by its Proprietor K.Kumar, GSTIN 33AOGPK3423H1ZA, 1/555-1, Nehru Nagar, 9th Street, Ramanathapuram-623504. ... Petitioner Vs The Commercial Tax Officer, Commercial Tax Building, Ramanathapuram. ... Respondents Prayer: Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Writ of Certiorarified Mandamus, to call fro the records on the file of the respondent in Reference No ZA331223053669I dated 14.12.2023 and to quash the same as illegal, arbitrary and direct the respondent to revoke the cancellation of petitioner GSTIN registration No 33AOGPK3423H1ZA within such time as may be directed by this Court. For Petitioner : Mr.S.Karunakar For Respondents : Mr.R.Suresh Kumar, Addl. Govt. Pleader 1/6 https://www.mhc.tn.gov.in/judis W.P.(MD) No.34963 of 2025

By consent, this Writ Petition is taken up for final disposal at the admission stage itself.

This Writ Petition is filed challenging the order of the 2nd Respondent

The judgment continues below.

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