Nagathevar Manikandan vs. The Superintendent (CGST)

WP(MD)/25499/2026HC MadrasGSTCNR HCMD01119455202607 September 2026Bench: HONOURABLE MR JUSTICE C. SARAVANAN6 pages

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Held

The Court set aside the impugned order and directed the respondent to restore the GST registration. This restoration is conditional on the petitioner complying with the directions issued in a prior case.

Facts

The petitioner challenged an order cancelling their GST registration. The petitioner and respondent agreed that the issue was covered by a previous High Court decision.

Key Issues

Whether the cancellation of GST registration was illegal and unjustified, and if it should be revoked subject to certain conditions.

Sections Cited

Not specified

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Cause title — parties, addresses and appearances

WP(MD). No.25499 of 2026 BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT Dated : 07/09/2026 CORAM THE HONOURABLE MR. JUSTICE C.SARAVANAN WP(MD). No.25499 of 2026 Nagathevar Manikandan ... Petitioner Vs The Superintendent (CGST), Theni Range, Theni. ... Respondent PRAYER :- Writ Petition filed under Article 226 of the Constitution of India, praying this Court to issue a Writ of Certiorarified Mandamus calling for the records relating to the Impugned Proceedings passed by the respondent in Reference No:ZA3301260016815 dated 01.01.2026, and quash the same as illegal and unjustified and further direct the respondent to revoke the cancellation of the registration certificate under the GST Act bearing GSTIN 33AKMPM0068J1Z2. For Petitioner : Mr.K.Sivabalan For Respondent : Mr.R.Gowrishankar Senior Standing Counsel GST & Customs 1/6 https://www.mhc.tn.gov.in/judis WP(MD). No.25499 of 2026

This Writ Petition is disposed of at the time of admission with the consent of the learned counsel for the petitioner and learned Senior Standing Counsel GST & Customs for the responde

The judgment continues below.

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