Madras High Court Directs GST Officer to Decide Revocation Application Within 30 Days

The present Writ Petitioner (W.P.No. 42673 of 2025 and W.M.P.No. 47729 of 2025), dated November 06, 2025, has been filed under Article 226 of the Constitution of India by a taxpayer named Shanti Lal (Petitioner) against the Assistant Commissioner of State Tax (Respondent), in the Madras High Court before the bench comprising of Honourable Mr Justice C. Saravanan.

Through the writ petition, the taxpayer has challenged an order dated March 13, 2025, in Form GST REG-19. The order cancelled his GST registration (No. ZA3303250896683), with effect from June 21, 2022. The impugned order is the result of an earlier show cause notice (SCN) dated February 24, 2025, for which no reply was submitted from the side of the petitioner. The SCN listed a few reasons why the petitioner’s GST registration needed to be cancelled, and if the petitioner had any reason why his registration should not be cancelled, he was allowed to discuss it; however, the petitioner did not answer the SCN. The reply to that SCN was submitted on April 09, 2025. The following are the reasons stated in the SCN:

• Rule 21(a): A Person does not conduct any business from the declared place of business/place of business not found
• Rule 21(b): A Person issues an invoice or bill without the supply of goods or services or both in violation of the provisions of the Act or the rules made thereunder.
• Others.

Dissatisfied petitioner then filed a writ petition in the Madras High Court in Form GST REG-21, dated March 18, 2025, praying the court to quash the order dated March 13, 2025.

It is stated that no decision has been made yet. Therefore, the petitioner has approached this Court. The application for restoring the cancelled GST registration still seems to be pending, as shown by the GST portal screenshot dated 10.10.2025.

An inspection was carried out on 21.02.2025, during which no one was found at the registered business address. Because of this, the Court cannot grant the relief asked for in this petition. Moreover, the petitioner’s application for revocation of GST registration is still under process.

Therefore, the Court should direct the respondent to take necessary action and decide on the application for restoring the cancelled GST registration within 30 days from the date they receive a copy of this order.

With the above direction, the writ petition is now closed.