[Cites 1, Cited by 0]
Madras High Court
Tvl.Lakshmi Agency vs The Assistant Commissioner(Ct) on 6 March, 2026
Author: D.Bharatha Chakravarthy
Bench: D.Bharatha Chakravarthy
W.P(MD)No.6033 of 2026
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT
Dated: 06.03.2026
CORAM
THE HONOURABLE MR JUSTICE D.BHARATHA
CHAKRAVARTHY
W.P(MD)No.6033 of 2026
and
W.M.P(MD)No.5069 of 2026
TVL.Lakshmi Agency
Rep., by its Proprietor S.Nagarajan
15, Main Road, Devathanapatty,
Periyakulam
Theni-625 602 ... Petitioner
Vs.
The Assistant Commissioner(CT)
Theni-1 Assessment Circle
Theni ...Respondent
Writ Petition is filed under article 226 of the Constitution of India,
praying to issue a Writ of Certiorarified Mandamus, calling for the records
on the file of the respondent under Reference Number-ZA330226094079F
dated 16.02.2026 and to quash the same as it is arbitrary and direct the
respondent to revoke the cancellation of petitioners GSTN registration No.
33AMCPN3326Q2ZT within such time as may be directed by this Court.
For Petitioner :Mr.B.Naveenkumar
For Respondent :Mr.R.Sureshkumar
Additional Government Pleader
1
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W.P(MD)No.6033 of 2026
ORDER
The prayer in the writ petition is to quash the order dated 16.02.2026
and to direct the respondents to revoke the cancellation of petitioners GSTN
registration No.33AMCPN3326Q2ZT.
2.When the matter is came up for hearing today, both the learned
counsel are ad idem that the matter is covered by the judgment of this Court
in Tvl.Suguna Cutpiece Center -vs-The Appellate Deputy
Commissioner(ST)(GST), Salem and Erode, Commercial Taxed Building,
Pitchards Road, Salem-7(W.PNos.25048 of 2021 etc batch cases).
3.The operative portion of Para No.229 of the said order is extracted
hereunder:
“".........
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 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
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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 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
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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.
(xi).No cost.
(xii).Consequently, connected Miscellaneous Petitions are
closed."
4.In view thereof, the impugned order dated 16.02.2026 is set aside
and this writ petition is allowed on the same terms as extracted above. No
costs. Consequently, connected miscellaneous petition is closed.
06.03.2026
NCC:Yes/No
Ns
To
The Assistant Commissioner(CT)
Theni-1 Assessment Circle
Theni
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D.BHARATHA CHAKRAVARTHY, J.
Ns
and
06.03.2026
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