Thankanadar Sivakumar vs. The Commercial Tax Officer

WP(MD)/33153/2025HC MadrasGSTCNR HCMD01167926202519 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 petitioner's GST registration. This restoration is conditional upon the petitioner complying with the directions issued in a previous batch of cases.

Facts

The petitioner challenged an order cancelling their GST registration. The issue was covered by a previous High Court decision concerning the revival of GST registrations.

Key Issues

Whether the cancellation of GST registration was justified and if it could be revoked subject to certain conditions as per precedent.

Sections Cited

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

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

W.P(MD)No.33153 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.33153 of 2025 THANKANADAR SIVAKUMAR, GSTN 33EYUPS8981N1ZY, 5/30, 19, Pattavilai, Kattinancode, Kaikulam, Kanniyakumari – 629 801. ... Petitioner Vs. The Commercial Tax Officer, Nagercoil (Rural) Assessment Circle, C.T.Buildings, Nagarcoil. ... 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 on the file of the respondent in Reference No ZA330825044070X dated 09/08/2025 and to quash the same as illegal, arbitrary, and direct the respondents to revoke the cancellation of petitioners GSTIN registration No.33EYUPS8981N1ZY within such time as may be directed by this Court. 1/6 https://www.mhc.tn.gov.in/judis W.P(MD)No.33153 of 2025 For Petitioner : Mr.N.Sudalai Muthu For Respondent : Mr.R.Suresh Kumar Additional Government Pleader

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

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.