Vinayak Enterprises Vs Appellate Deputy Commissioner (GST) (Madras High Court)
The writ petition challenged an order dated 08.04.2025 by which the respondent cancelled the petitioner’s GST registration. The respondent was represented by the Additional Government Pleader who took notice on behalf of the department. With the consent of the parties, the Court took up the writ petition for disposal at the admission stage.
The petitioner submitted that GST returns were not filed for a period of six months due to severe mental stress and physical illness. As a result, the respondent cancelled the petitioner’s GST registration through the impugned order dated 08.04.2025. The petitioner further submitted that he was willing to file all pending GST returns and pay the entire tax liabilities along with applicable interest and penalty. On this basis, the petitioner requested the Court to revoke the cancellation order.
The respondent confirmed that the GST registration had been cancelled by the impugned order and requested the Court to pass an appropriate order.
After hearing both parties and examining the materials on record, the Court noted that the petitioner’s GST registration had been cancelled due to non-filing of returns for six months. The Court observed that the explanation provided by the petitioner regarding severe mental stress and physical illness appeared genuine.
