Tvl. Ss Infrastructure And Co. vs. The Commissioner Of Commercial Taxes
Held
The Court set aside the impugned order and directed the respondent to restore the GST registration. This restoration is conditional upon the petitioner complying with the directions issued in a prior judgment.
Facts
The petitioner challenged an order cancelling their GST registration. The issue was stated to be covered by a previous High Court decision.
Key Issues
Whether the cancellation of GST registration was justified and if it could be restored based on precedent. The conditions for restoration of cancelled GST registration were also considered.
Sections Cited
Not explicitly mentioned, but the context implies provisions related to GST registration cancellation and revival.
AI-generated summary — verify with the full judgment below
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED : 27.11.2025 CORAM THE HONOURABLE MR.JUSTICE G.R.SWAMINATHAN Tvl.S.S.INFRASTRUCTURE & CO, Represented by its Partmner, Sathiyanathan Saravanan, S/o.Sathiyanathan, D No.26/Plot No.57, Vivekanandar Nagar, Near E.B.Colony, Madurai – 625 007. ... Petitioner Vs. 1.The Commissioner of Commercial Taxes, O/o.The Principal and Special Commissioner of Commercial Taxes, Chennai – 600 005. 2.The State Tax Officer, Chokkikulam Circle, Commercial Taxes Complex, Dr.Thangaraj Salai, Madurai – 625 020. ... Respondents Prayer : Writ Petition filed under Article 226 of the Constitution of India, praying this Court to issue a Writ of Certiorarified Mandamus to call for 1/6 https://www.mhc.tn.gov.in/judis the records pertaining to the impugned order of the second respondent in Reference No. ZA3303240603513 dated 13.03.2024 and quash the same and consequently direct the respondents to revoke the cancellation of the petitioners GSTIN – 33ADWFS1238H1ZT.
For Petitioner : Mr.R.Veeramanikandan For Respondents : Mr.R.Suresh Kumar Additi
The judgment continues below.
Read the full judgment
A free account opens 10 full GST judgments a month (one account works on both bharattax.net and this site). Re-reading one you have already opened does not count again.
The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.
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.