M/S.Sangunagar Sty Printing And Rgrs Mfg Indi Co-Op Society Limited Kvi/Tny 105 vs. The Commercial Tax Officer

WP(MD)/33151/2025HC MadrasGSTCNR HCMD01167934202519 November 2025Bench: HONOURABLE MR JUSTICE G.R.SWAMINATHAN6 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 conditions laid down in a prior judgment.

Facts

The petitioner challenged an order cancelling their GST registration. The issue was argued to be covered by a previous High Court decision.

Key Issues

Whether the cancellation of GST registration was justified and if it could be revoked based on precedent. The conditions for revival of cancelled GST registration were also considered.

Sections Cited

Not explicitly mentioned, but the context implies provisions related to GST registration cancellation and revival under the GST Act and Rules.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

W.P(MD)No.33151 of 2025 BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED : 19.11.2025 CORAM THE HONOURABLE MR.JUSTICE G.R.SWAMINATHAN W.P(MD)No.33151 of 2025 M/s.Sangunagar STY Printing & RGRS MFG INDI Co-operative Society Limited, KVI/TNY105, Represented by its Special Officer, No.12/687, Radhapuram Road, Sangu Nagar, Vadankkankulam, Vellore, Tirunelveli District. ... Petitioner Vs. The Commercial Tax Officer, Nanguneri, Tirunelveli District. ... Respondent 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 of the Respondent in his proceedings in Reference Number. ZA3302250527830 dated 10.02.2025 and quash the same and further 1/6 https://www.mhc.tn.gov.in/judis W.P(MD)No.33151 of 2025 direct the Respondent to revoke the cancellation of the Registration under the GST Act bearing GSTIN/UIN. 33AAGAS1074F1ZR. For Petitioner : Mr.R.Maheswaran For Respondent : Mr.R.Suresh Kumar Additional Government Pleader

Heard both sides. 2.The petitioner has challenged the impugned order cancelling GST

The judgment continues below.

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