Tvl.Designs Building Labour Construction 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 the Tvl.Suguna Cutpiece Center case.
Facts
The petitioner challenged an order cancelling their GST registration. The High Court noted that the issue was covered by a previous decision in Tvl.Suguna Cutpiece Center Vs. Appellate Deputy Commissioner (ST) (GST) and others.
Key Issues
Whether the cancellation of GST registration was justified. Whether the petitioner should be allowed to restore their GST registration subject to certain conditions.
Sections Cited
Rule 86A
AI-generated summary — verify with the full judgment below
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED : 20.11.2025 CORAM THE HONOURABLE MR.JUSTICE G.R.SWAMINATHAN Tvl.Designs Building Labour Construction, Represented by its Proprietor, K.Sathik Basha, aged about 49 years, S/o.Kathar Maideen, No.106, Ammaiyanakkanur Road, Vadakkarai, Periyakulam, Theni District-625 601. ... Petitioner Vs. 1.The Commissioner of Commercial Taxes, O/o The Principal and Special Commissioner of Commercial Taxes, Ezhilagam, Chepauk, Chennai-600 005. 2.The Assistant Commissioner, Theni-I Assessment Circle, Commercial Taxes Office, SIDCO Industrial Estate, Theni-625 531. ... 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 the records pertaining to the impugned order of the 2nd Respondent in Ref. No. 1/6 https://www.mhc.tn.gov.in/judis ZA330225138093Y dated 21.02.2025 and quash the same and consequently direct the Respondents to revoke the cancellation of petitione
The judgment continues below.
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