Subramanian S vs. The Assistant Commissioner (St)

WP(MD)/24093/2026HC MadrasGSTCNR HCMD01116648202620 August 2026Bench: HONOURABLE MR JUSTICE C. SARAVANAN6 pages

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Held

The Court set aside the cancellation order and directed the restoration of GST registration. This was subject to the petitioner complying with conditions previously laid down in a similar case.

Facts

The petitioner challenged an order cancelling their GST registration. The cancellation was effective from 31.10.2025.

Key Issues

The primary issue was the legality and justification of the GST registration cancellation. The court considered whether the cancellation was in line with established legal precedents.

Sections Cited

Not explicitly mentioned in the provided text, but the judgment refers to "provisions of the Act" and "Rule".

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

W.P(MD)No.24093 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.24093 of 2026 S.Subramanian ... Petitioner Vs The Assistant Commissioner (ST), Tuticorin – III Assessment Circle, Tuticorin. ... Respondent PRAYER: Writ Petition filed under Article 226 of Constitution of India, to issue a Writ of Certiorarified Mandamus to call for the records of the respondent vide order in Form GST REG-19 dated 16.12.2025 and quash the same as it is illegal and unjustified and further direct the respondent to revoke the cancellation of the Registration Certificate under the GST Act bearing GSTIN/UIN: 33JODPS6734B1ZW. For Petitioner : Mr.A.Satheesh Murugan For Respondent : Ms.P.Sudarkodinachiar Government Advocate (Taxes) 1/6 https://www.mhc.tn.gov.in/judis W.P(MD)No.24093 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 Government Advocate (Taxes) for the respondent. 2.The petitioner has challenged the impugned order dated 16.12.2025 bearing reference in Form GST REG-19, cancelling GST registration of the petitione

The judgment continues below.

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