Failure to File GST Returns for 6 Months Due to Health and Financial Problems: Madras HC Quashes the Cancellation Order [Read Order]
Madras High Court decided to revoke the cancellation of GST registration, allowing the petitioner to retain his GST Registration Number
![Failure to File GST Returns for 6 Months Due to Health and Financial Problems: Madras HC Quashes the Cancellation Order [Read Order]](https://images.taxscan.in/h-upload/2026/03/02/2127539-madras-hc-quashes-the-cancellation-order.webp "Failure to File GST Returns for 6 Months Due to Health and Financial Problems: Madras HC Quashes the Cancellation Order [Read Order]")
The Madras High Court at Madurai quashed the cancellation order which did not allow the GST Registration Number of the petitioner to be retained. This cancellation order was due to the failure to file GST returns for 6 months continuously, health and financial problems citied. Also Read:No Service Tax On Individual Truck Owners Without Consignment Note: CESTAT Sets Aside ₹3.42...
The Madras High Court at Madurai quashed the cancellation order which did not allow the GST Registration Number of the petitioner to be retained. This cancellation order was due to the failure to file GST returns for 6 months continuously, health and financial problems citied.
The Superintendent, Marthandam Range, Kanniyakumari District cancelled the GST Registration of the petitioner due to non-filing of returns vide order dated 28.07.2025.
The counsel for the petitioner, A. Satheesh Murugan, submitted that due to financial and health problems, the petitioner had failed to file GST Returns continuously for a period of 6 months. Additionally, it has been submitted that there would be difficulties in obtaining a new GST Registration Number. The Additional Government Pleader was R. Suresh Kumar who was representing the respondent.
The counsel also submitted that the petitioner, Thankappan Kumar, is willing to file his GST returns and pay the entire tax liabilities along with applicable interest and penalty. The Court was requested to revoke the order passed by the Superintendent/Respondent for the cancellation of GST Registration.
The matter was taken up for disposal at the admission stage itself. The Court was of the opinion that the reason assigned by the petitioner for not filing returns was genuine and therefore was inclined to revoke the order dated 28.07.2025.
The cancellation of registration was revoked but the respondent was directed to make suitable changes to allow the petitioner to file returns within four weeks. Additionally, the petitioner had to pay interest incurred in culmination of the months passed.
Accordingly, the writ petition filed under Article 226 of the Constitution of India before Justice Krishnan Ramasamy which prayed for Writ of Certiorari, was disposed of.
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