Alex Pandian vs. The Assistant Commissioner (St)

WP(MD)/32665/2025HC MadrasGSTCNR HCMD01165000202514 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 on the petitioner complying with the conditions laid down in a previous judgment.

Facts

The petitioner challenged an order cancelling their GST registration. Both parties agreed that the issue was covered by a previous High Court decision.

Key Issues

Whether the cancellation of GST registration was justified and under what conditions it can be restored.

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

Cause title — parties, addresses and appearances

W.P(MD)No.32665 of 2025 BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED : 14.11.2025 CORAM THE HONOURABLE MR.JUSTICE G.R.SWAMINATHAN W.P(MD)No.32665 of 2025 Alex Pandin ... Petitioner Vs. The Assistant Commissioner (ST), Srirangam Assessment Circle, C.T. Buildings, Trichy. ... 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 ZA3304240050548 dated 01/04/2024 and to quash the same as illegal, arbitrary, and direct the respondent to revoke the cancellation of petitioner GSTIN registration No 33ESGPP9739D1ZE within such time as may be directed by this Court. For Petitioner : Mr.N.Sudalai Muthu For Respondent : Mr.J.K.Jeyaselan, Government Advocate. 1/6 https://www.mhc.tn.gov.in/judis W.P(MD)No.32665 of 2025

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 rendered by this Court in the case of Tvl.Suguna Cutpiece Center Vs. Appellate

The judgment continues below.

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