Tvl.Manoharan Alexpandi vs. The Superintendent

WP(MD)/28335/2026HC MadrasGSTCNR HCMD01138650202601 October 2026Bench: HONOURABLE MR JUSTICE C. SARAVANAN6 pages

AI SummaryRemanded

Facts

The petitioner, Tvl.Manoharan Alexpandi, challenged an order dated 16.09.2025, issued by the Superintendent, Dindigul-I Range, CBIC, which cancelled the petitioner's GST registration effective from 13.08.2025. The petitioner sought to quash this order and direct the respondent to revoke the cancellation. The matter was brought before the Madurai Bench of the Madras High Court as a writ petition. Both the petitioner and the respondent's counsel agreed that the issue was covered by a previous decision of the Court.

Held

The Court held that the impugned order cancelling the petitioner's GST registration was to be set aside. The respondent was directed to restore the petitioner's GST registration, subject to the petitioner complying with the conditions previously laid down by this Court in the case of Tvl.Suguna Cutpiece Center. These conditions, as outlined in that judgment, include filing pending returns, paying defaulted tax along with interest and penalties, and specific stipulations regarding the utilization of Input Tax Credit. The Court's reasoning was based on the concession by both parties that the present case was squarely covered by the Tvl.Suguna Cutpiece Center decision. The ratio decidendi is that if a prior High Court judgment provides a framework for dealing with GST registration cancellations, subsequent similar cases should be decided in accordance with that framework, provided the petitioner complies with the stipulated conditions.

Key Issues

1. Whether the cancellation of GST registration by the respondent authority is illegal and unjustified, and if so, whether the petitioner is entitled to have the registration restored. This issue turns on the interpretation and application of the provisions of the GST Act and relevant High Court precedents concerning the cancellation of registration. The petitioner argued that the cancellation was illegal and unjustified, seeking its quashing and restoration of registration. The respondent, while not explicitly stating their argument, implicitly defended the cancellation order. Both parties relied on the decision in Tvl.Suguna Cutpiece Center Vs. Appellate Deputy Commissioner (ST) (GST) and others, indicating that the core of the dispute was how this precedent applied to the present case.

Sections Cited

Form GST REG-19

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Cause title — parties, addresses and appearances

WP(MD) No. 28335 of 2026 BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED: 01-10-2026 CORAM THE HON'BLE MR JUSTICE C. SARAVANAN WP(MD) No. 28335 of 2026 CNR:{HCMD011386502026} Tvl.Manoharan Alexpandi D. No.126 Poonjolai, Chinnalapatti ,Dindigul District 624 301. ..Petitioner(s) Vs The Superintendent, Dindigul-I Range, CBIC, Office of the Superintendent of GST and Central Excise, Dindigul District. ..Respondent(s) PRAYER: Writ Petition filed under Article 226 of the Constitution of India, praying this Court to issue a Writ of Certiorarified Mandamus, to call for the records of the Respondent Form GST REG-19 bearing Reference NumberZA330925080502K, dated 16/09/2025 and quash the same as it is illegal and unjustified and further direct the Respondent to revoke the cancellation of the Registration Certificate issued under the GST Act bearing GSTIN/UIN. 33AQPPA1403N1Z2. For Petitioner(s): Mr.A. Satheesh Murugan For Respondent(s): Mr.R.Gowrishankar Senior Standing Counsel __________ Page 1 of 6 https://www.mhc.tn.gov.in/judis WP(MD) No. 28335 of 2026

This Writ Petition is disposed of at the time of admission with the consent of the learned counsel for the pet

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