The Madras High Court at Madurai quashed the cancellation order that had resulted in the cancellation of the applicant’s GST registration. The cancellation was effected due to the failure to file GST returns for a continuous period of six months. The applicant cited health and financial difficulties as the reasons for such non-compliance.
Because of not submitting the returns vide order dated 28.07.2025, the Superintendent, Marthandam Range, Kanniyakumari District, cancelled the GST Registration of the applicant.
A. Satheesh Murugan, representative of the applicant, said that because of financial and health issues, the applicant had not submitted the GST returns for 6 months. It mentioned that issues are there in getting a new GST registration number. R. Suresh Kumar, an additional Government Pleader, was representing the respondent.
As per the counsel, the applicant, Thankappan Kumar, desired to submit his GST returns and file all tax obligations, including applicable interest and penalty. A request before the Court was made to revoke the order that was passed via the Superintendent/Respondent for the cancellation of GST Registration.
The case was chosen for disposal at the admission phase itself. The Court before said that the cause assigned by the applicant for non-submission of the returns was genuine and hence specified to revoke the order on 28.07.2025.
The cancellation of registration was revoke however, the respondent was asked to make effective revisions to permit the applicant to submit the returns within 4 weeks. Also, the applicant must pay interest accrued for the months passed.
Subsequently, the writ petition submitted under Article 226 of the Constitution of India before Justice Krishnan Ramasamy, which prayed for a writ of Certiorari, was disposed of.
| Case Title | Thankappan Kumar vs. Superintendent Marthandam Range |
| Case No | W.P.(MD)No.3877 of 2026 & W.M.P(MD)No.3172 of 2026 |
| For Petitioner | Mr.A. Satheesh Murugan |
| For Respondent | Mr R.Suresh Kumar |
| Madras High Court | Read Order |
