Madras HC Allows GST Registration Revival Subject to Tax Compliance

Tvl. Dd 654 DGL Govt Medical College Staffs and Students Cooperative Store Ltd. Vs Superintendent (Madras High Court)

Summary: Madras High Court disposed of a writ petition challenging the order dated 12.09.2025 bearing Ref.No.ZA3309250655384, whereby the petitioner’s GST registration had been cancelled with effect from 01.09.2025. The petitioner, Tvl. Dd 654 DGL Govt Medical College Staffs and Students Cooperative Store Ltd., sought quashing of the cancellation order and restoration of its GST registration. At the admission stage, counsel for both the petitioner and the respondent submitted that the issue was squarely covered by the Madras High Court’s earlier decision in Tvl. Suguna Cutpiece Center Vs. Appellate Deputy Commissioner (ST) (GST) and others, W.P.Nos.25048, 25877, 12738 of 2021 and etc., batch, decided on 31.01.2022. In that decision, the Court had prescribed conditions for revival of cancelled GST registrations, including filing returns for periods prior to cancellation, payment of defaulted tax together with interest and applicable fine and fee within the prescribed period, and payment without adjustment from unutilized or unclaimed Input Tax Credit. Input Tax Credit remaining unutilized or subsequently earned was to be permitted for utilization only after scrutiny and approval by the competent authority. The directions further required filing returns and paying GST for periods subsequent to cancellation, with such GST being paid in cash, and permitted the Department to impose restrictions to prevent undue passing of Input Tax Credit or bill trading. Registration was to stand revived upon payment of tax and penalty and uploading of returns. Applying those conditions, the High Court set aside the impugned cancellation order and directed the respondent to restore the petitioner’s GST registration subject to compliance with the conditions imposed in Tvl. Suguna Cutpiece Center’s case. The writ petition was accordingly disposed of without costs and the connected miscellaneous petition was closed.