Thahira Bakery vs. Assistant Commissioner (Circle)

WP(MD)/24416/2026HC MadrasGSTCNR HCMD01118309202621 August 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 is subject to the petitioner complying with the conditions laid down in a prior judgment.

Facts

The petitioner challenged an order cancelling their GST registration. The issue was covered by a previous High Court decision concerning the revival of GST registrations.

Key Issues

Whether the cancellation of GST registration was justified and if the petitioner could have their registration restored under specific conditions.

Sections Cited

Not explicitly mentioned in the provided text, but the context implies provisions related to GST registration cancellation and revival.

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Before: and

This Writ Petition is disposed of at the time of admission with the consent of the learned counsel for the petitioner and learned Government Advocate (Taxes) for the respondent.

2.

The

The judgment continues below.

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Reproduced from the public record of the Madras High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.