Thankappan Kumar Vs Superintendent (Madras High Court)
This writ petition before the Madras High Court challenged an order dated 28.07.2025 by which the respondent cancelled the petitioner’s GST registration.
The petitioner submitted that due to financial and health problems, he had failed to file GST returns continuously for a period of six months. Consequently, his GST registration was cancelled by the respondent through the impugned order dated 28.07.2025. The petitioner contended that obtaining a new GST registration number would cause difficulties and expressed his intention to retain the existing registration. He also stated his willingness to file all pending GST returns and pay the entire tax liability along with applicable interest and penalty. On this basis, he sought revocation of the cancellation order.
The learned Additional Government Pleader, appearing for the respondent, confirmed that the GST registration had been cancelled by the impugned order and requested the Court to pass appropriate orders.
After hearing both sides and perusing the materials on record, the Court noted that the cancellation was based on the petitioner’s failure to file GST returns for six continuous months. The Court observed that the reasons assigned by the petitioner—financial and health problems—appeared to be genuine.
In view of these circumstances, the Court decided to revoke the impugned order dated 28.07.2025 and restore the petitioner’s GST registration, subject to strict conditions.
