Arumugam Mayan Perumal vs. Assistant Commissioner(St)

WP(MD)/24936/2026HC MadrasGSTCNR HCMD01113115202631 August 2026Bench: HONOURABLE MR JUSTICE C. SARAVANAN6 pages

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Facts

The petitioner, Arumugam Mayan Perumal, filed a writ petition before the Madurai Bench of the Madras High Court challenging an order dated 30.05.2025, passed by the Assistant Commissioner(ST), Karur, which cancelled the petitioner's GST registration effective from 08.04.2025. The petitioner sought to quash this order and direct the respondent to restore the GST registration. Both the petitioner's counsel and the respondent's counsel agreed that the issue was covered by a previous decision of the same Court.

Held

The Court held that the issue was squarely covered by its previous decision in Tvl.Suguna Cutpiece Center Vs. Appellate Deputy Commissioner (ST) (GST) and others. Consequently, the impugned order cancelling the petitioner's GST registration was set aside. The respondent was directed to restore the petitioner's GST registration, subject to the petitioner complying with the conditions stipulated in the Tvl.Suguna Cutpiece Center judgment. These conditions include filing pending returns, paying defaulted tax along with interest, penalties, and fees, and making payments in cash without utilizing Input Tax Credit (ITC) until it is scrutinized and approved. The Court also directed the respondent to take steps to enable the petitioner to file returns and pay dues, and to revive the registration forthwith upon compliance. The respondent was given thirty days to complete this exercise. No costs were awarded.

Key Issues

1. Whether the cancellation of GST registration by the respondent authority is valid, considering the principles laid down in the case of Tvl.Suguna Cutpiece Center Vs. Appellate Deputy Commissioner (ST) (GST) and others? (Question of law). Petitioner's contention: The petitioner contended that the issue is squarely covered by the decision in Tvl.Suguna Cutpiece Center, and therefore, the impugned order should be set aside and registration restored. Respondent's contention: The respondent agreed that the issue is covered by the Tvl.Suguna Cutpiece Center case and did not present any opposing arguments.

Sections Cited

FORM GST REG 19

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Cause title — parties, addresses and appearances

W.P.(MD) No. 24936 of 2026 BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED: 31.08.2026 CORAM: THE HONOURABLE MR.JUSTICE C.SARAVANAN W.P.(MD) No. 24936 of 2026 Arumugam Mayan Perumal ... Petitioner Vs Assistant Commissioner(ST), Karur. ... Respondent PRAYER: Writ Petition filed under Article 226 of the Constitution of India for issuance of Writ of Certiorarified Mandamus to call for the records pertaining to the impugned order passed by the Respondent in the order cancellation of GST Registration vide FORM GST REG 19 bearing ref no. ZA330525295947X dated 30.05.2025 to quash the same and further direct the Respondent to restore the GST Registration of the petitioner vide GSTIN 33AFSPMO458B1ZM issued by the Respondent For petitioner : M/s. R. Hemalatha For respondent : M/s.P.Sudarkodi Natchiyar Government Advocate (Taxes) 1/6 https://www.mhc.tn.gov.in/judis W.P.(MD) No. 24936 of 2026 *****

This Writ Petition is disposed of at the time of admission with the consent of the learned counsel for the petitioner and learned Government Advocate (Taxes) for the respondent.

The petitioner has challenged the im

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