[Cites 1, Cited by 0]
Madras High Court
M/S.M.K.Tools vs The Assistant Commissioner on 6 March, 2026
Author: D.Bharatha Chakravarthy
Bench: D.Bharatha Chakravarthy
W.P(MD)No.6150 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.6150 of 2026
M/s.M.K.Tools
Represented by its Proprietor
T.Mangayarkarasi
GSTIN 33BMKPM9564N1Z8
2, Fifty Feet Road, Sellur
Madurai. ... Petitioner
Vs.
The Assistant Commissioner
K.K.Nagar Assessment Circle,
Commercial Tax Building,
Madurai. ...Respondent
Writ Petition is filed under article 226 of the Constitution of India,
praying to issue a Writ of Certiorarified Mandamus, to call for the
records on the file of the respondent in Reference
No.ZA330624032756J dated 10.06.2024 and to quash the same as
illegal, arbitrary and direct the respondent to revoke the cancellation of
petitioners GSTIN registration No.33BMKPM9564N1ZB within such
time as may be directed by this Court.
1
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W.P(MD)No.6150 of 2026
For Petitioner :Mr.S.Karunakar
For Respondent :Mr.R.Sureshkumar
Additional Government Pleader
ORDER
The prayer in the writ petition is to quash the order dated
10.06.2024 and to the respondent to revoke the cancellation of
petitioners GSTIN registration No.33BMKPM9564N1ZB.
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
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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
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
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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 10.06.2024 is set
aside and this writ petition is allowed on the same terms as extracted
above. No costs.
06.03.2026
NCC:Yes/No
Ns
To
The Assistant Commissioner
K.K.Nagar Assessment Circle,
Commercial Tax Building,
Madurai.
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D.BHARATHA CHAKRAVARTHY, J.
Ns
06.03.2026
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