Tvl.K.Kasilingam vs. The State Tax Officer

WP(MD)/24120/2026HC MadrasGSTCNR HCMD01116268202620 August 2026Bench: HONOURABLE MR JUSTICE C. SARAVANAN6 pages

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Held

The Court set aside the impugned order and directed the restoration of GST registration. This was 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 petitioner and respondent agreed that the issue was covered by a previous High Court decision.

Key Issues

Whether the cancellation of GST registration was justified and if it could be revoked upon compliance with certain 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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Cause title — parties, addresses and appearances

W.P(MD)No.24120 of 2026 BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED: 20.08.2026 CORAM THE HONOURABLE MR.JUSTICE C. SARAVANAN W.P(MD)No.24120 of 2026 Tvl.K.Kasilingam, GSTIN 33BFVPK2672F1ZB, No.2/8, SN Meenakshi Complex, Bus Stand Street, Devakottai. ... Petitioner Vs The State Tax Officer, Devakottai Assessment Circle, Devakottai. ... Respondent PRAYER: Writ Petition filed under Article 226 of Constitution of India, to issue a Writ of Certiorarified Mandamus to call for the records on the file of the respondent in Reference No.ZA3301220136380 dated 05.01.2022 and to quash the same as illegal, arbitrary and direct the respondent to revoke the cancellation of petitioner's GSTIN Registration No.33BFVPK2672F1ZB within such time as may be directed by this Court. 1/6 https://www.mhc.tn.gov.in/judis W.P(MD)No.24120 of 2026 For Petitioner : Mr.S.Karunakar For Respondent : Ms.P.Sudarkodinachiar Government Advocate (Taxes)

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 petitioner has challenged the impugned order dated 05.01.2022

The judgment continues below.

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