Raja vs. The Commercial Tax Officer

WP(MD)/33364/2025HC MadrasGSTCNR HCMD01168142202520 November 2025Bench: HONOURABLE MR JUSTICE G.R.SWAMINATHAN5 pages
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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 cited case.

Facts

The petitioner challenged an order cancelling their GST registration. The Court noted that the issue was covered by a previous decision in a batch of writ petitions.

Key Issues

Whether the cancellation of GST registration was justified and if it can be restored subject to certain conditions.

Sections Cited

Not specified

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Before: &

Heard both sides. 2.The petitioner has challenged the impugned order cancelling GST registration of the petitioner. 3.The learned counsel on either side submit that the issue is squarely covered by decision

The judgment continues below.

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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.