Madras High Court
Phoenix Enterprises vs The Superintendent on 18 November, 2025
Author: C.Saravanan
Bench: C.Saravanan
W.P.No.43715 of 2025
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 18.11.2025
CORAM :
THE HONOURABLE MR.JUSTICE C.SARAVANAN
W.P.No.43715 of 2025
and
W.M.P.No.48811 of 2025
PHOENIX ENTERPRISES,
Represented by its Proprietor A.Venugopal,
Aalamaram, No.11/595, Balakrishnapuram,
Pudugummidipundi, Gummidipoondi,
Thiruvallur - 601201 ... Petitioner
Vs.
The Superintendent,
Gummidipoondi Assessment Circle,
Tiruvallur Zone, Tiruvallur Division,
Chennai Outer Commissionerate. ... Respondent
Prayer: Writ Petition filed under Article 226 of the Constitution of India, for
issuance of a Writ of Certiorarified Mandamus, to call for the respondent order
dated 15.05.2025 in Reference Number:ZA330525083312S and quash the same
and consequently direct the respondents to revoke the cancellation of the GST
registration of the petitioner's firm.
For Petitioner : Mr.P.Suresh Babu
____________
Page No. 1 of 8
https://www.mhc.tn.gov.in/judis ( Uploaded on: 24/11/2025 03:21:04 pm )
W.P.No.43715 of 2025
For Respondent : Mr.A.P.Srinivas,
Senior Standing Counsel
*************
ORDER
There is no representation on behalf of the respondent.
2. Mr.A.P.Srinivas, learned Senior Standing Counsel, takes notice for the
respondent.
3. Since the issue is squarely covered in favour of the petitioner by the
decision of this Court, and the issue is squarely coverd by the judgment of this
Court in Tvl.Suguna Cut Piece Center, Represented by its Authorized Signatory Vs.
The Appellate Deputy Commissioner (ST) (GST), Salem and another, (2022) 99 GSTR
____________
https://www.mhc.tn.gov.in/judis ( Uploaded on: 24/11/2025 03:21:04 pm )
386 wherein, in Paragraph Nos.227 to 229, this Court has observed as under:-
“227. This is a fit case for exercising the power under Article 226
of the Constitution of India in favour of the petitioners by
quashing the impugned orders and to grant consequential
relief to the petitioners. By doing so, the Court is
effectuating the object under the GST enactment of levying
and collecting just tax from every assessee who either
supplies goods or service. Legitimate Trade and Commerce
by every supplier should be allowed to be carried on
subject to payment of tax and statutory compliance.
Therefore, the impugned orders deserve to be quashed.
228. These petitioners deserve a chance and therefore should be
allowed to revive their registration so that they can
proceed to regularize the defaults. The authorities acting
under the Act may impose penalty with the gravity of lapses
committed by these petitioners by issuing notice. If
required, the Central Government and the State
Government may also suitably amend the Rules to levy
penalty so that it acts as a deterrent on others from
adopting casual approach.
229. In the light of the above discussion, these Writ Petitions are
allowed subject to the following conditions:-
i.The petitioners are directed to file their
returns for the period prior to the
____________
https://www.mhc.tn.gov.in/judis ( Uploaded on: 24/11/2025 03:21:04 pm )
cancellation of registration, if such
returns have not been already filed,
together with tax defaulted which has
not been paid prior to cancellation
along with interest for such belated
payment of tax and fine and fee fixed
for belated filing of returns for the
defaulted period under the provisions of
the Act, within a period of forty five
(45) days from the date of receipt of a
copy of this order, if it has not been
already paid.
ii.It is made clear that such payment of
Tax, Interest, fine / fee and etc. shall not
be allowed to be made or adjusted from
and out of any Input Tax Credit which
may be lying unutilized or unclaimed in
the hands of these petitioners.
iii.If any Input Tax Credit has remained
utilized, it shall not be utilised until it is
scrutinized and approved by an
appropriate or a competent officer of
the Department.
iv.Only such approved Input Tax Credit
shall be allowed for being utilized
thereafter for discharging future tax
liability under the Act and Rule.
v.The petitioners shall also pay GST and
file the returns for the period
subsequent to the cancellation of the
____________
https://www.mhc.tn.gov.in/judis ( Uploaded on: 24/11/2025 03:21:04 pm )
registration by declaring the correct
value of supplies and payment of GST
shall also be in cash.
vi.If any Input Tax Credit was earned, it
shall be allowed to be utilised only after
scrutinising and approving by the
respondents or any other competent
authority.
vii.The respondents may also impose such
restrictions / limitation on petitioners as
may be warranted to ensure that there
is no undue passing of Input Tax Credit
pending such exercise and to ensure
that there is no violation or an attempt
to do bill trading by taking advantage
of this order.
viii.On payment of tax, penalty and
uploading of returns, the registration
shall stand revived forthwith.
ix.The respondents shall take suitable steps
by instructing GST Network, New Delhi
to make suitable changes in the
architecture of the GST Web portal to
allow these petitioners to file their
returns and to pay the tax/penalty/fine.
x.The above exercise shall be carried out
by the respondents within a period of
thirty (30) days from the date of receipt
of a copy of this order.”
____________
https://www.mhc.tn.gov.in/judis ( Uploaded on: 24/11/2025 03:21:04 pm )
4. The above said order will hold good to the present Writ Petition is also.
Accordingly, this Writ Petition stands disposed of in terms of the directions
contained in Tvl.Suguna Cut Piece Center case (referred to supra). No costs.
Connected Writ Miscellaneous Petition is closed.
18.11.2025
nvi
Neutral Citation : Yes / No
To:
The Superintendent,
Gummidipoondi Assessment Circle,
Tiruvallur Zone, Tiruvallur Division,
Chennai Outer Commissionerate.
____________
https://www.mhc.tn.gov.in/judis ( Uploaded on: 24/11/2025 03:21:04 pm )
C.SARAVANAN, J.,
nvi
W.P.No.43715 of 2025 and
____________
https://www.mhc.tn.gov.in/judis ( Uploaded on: 24/11/2025 03:21:04 pm )
18.11.2025
____________
https://www.mhc.tn.gov.in/judis ( Uploaded on: 24/11/2025 03:21:04 pm )
