Tirunelveli Trading Company vs. The Commercial Tax Officer

WP(MD)/24013/2026HC MadrasGSTCNR HCMD01112497202620 August 2026Bench: HONOURABLE MR JUSTICE C. SARAVANAN6 pages
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Held

The Court set aside the impugned order cancelling the GST registration. The respondent was directed to restore the registration subject to the petitioner complying with the conditions laid down in a previous judgment.

Facts

The petitioner's GST registration was cancelled by an order dated 24.07.2024. The petitioner challenged this order seeking restoration of their GST registration.

Key Issues

Whether the cancellation of GST registration was justified and if it should be restored upon compliance with certain conditions.

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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

The judgment continues below.

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