Thomas Samuvelraj Vs Assistant Commissioner (Madras High Court)
The writ petition challenged an order dated 14.03.2025 passed by the respondent cancelling the petitioner’s GST registration. The matter was taken up for disposal at the admission stage with the consent of both parties. The petitioner submitted that due to financial and health problems, he was unable to file GST returns for a period of six months. As a result of non-filing of returns, the respondent cancelled the GST registration through the impugned order dated 14.03.2025.
The petitioner expressed willingness to file all pending GST returns and pay the entire tax liabilities along with applicable interest and penalty, if any. He therefore requested the Court to revoke the cancellation order. The learned Additional Government Pleader appearing for the respondent confirmed that the GST registration had been cancelled and sought appropriate orders from the Court.
Upon hearing both sides and perusing the available materials, the Court observed that the petitioner’s explanation regarding financial and health issues appeared genuine. In view of this, the Court was inclined to revoke the impugned cancellation order dated 14.03.2025.
However, the revocation was made subject to specific conditions. The respondent was directed to instruct the GST Network, New Delhi, to make necessary changes in the GST web portal architecture to enable the petitioner to file returns and pay tax, penalty, or fine within four weeks. The petitioner was directed to file all pending returns along with tax dues, interest, and fees for belated filing within four weeks from the date of restoration of registration.
