WP No. 24069 of 2026 __________ Page1 of 4 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 06-07-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 24069 of 2026 and WMP.No.26187 of 2026 M/s NS MANPOWER PLACEMENT SERVICES Represented by its Proprietrix POONGUZHALI NARENDRAN 171, Thulukanathamman Kovil Street, Oragadam, Chengalpattu 603204. ..Petitioner Vs The Assistant Commissioner (ST) Chengalpattu Assessment Circle, No 16A, 1st Floor, First Main Road, Anna Nagar, Chengalpattu 603 001. ..Respondent Prayer : Writ Petition is filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorarified Mandamus calling for the records pertaining to the Impugned order passed by the Respondent against the Petitioner’s firm in GSTIN 33BICPN5668QIZK vide Ref No.ZA3304263120451, FORM GST REG-19 dated 27.04.2026 with effect from 30.07.2019 on the file of Respondent and Quash the same is illegal, unconstitutional and against the principles of natural justice and consequently direct the Respondent to restore the Petitioner’s GSTN Registration for enabling him to file his pending returns. For Petitioner: Mr. K M Malarmannan For Respondent: Mr. R. Sethu Prabakaran Government Counsel (Tax) https://www.mhc.tn.gov.in/judis WP No. 24069 of 2026 __________ Page2 of 4 ORDER An order cancelling the registration of the petitioner is challenged in this writ petition. 2. Learned counsel for the petitioner submits that the petitioner was temporarily unable to carry on business from the registered place of business, but has resumed business. 3. Mr. R. Sethu Prabakaran, learned Government Counsel (Tax), accepts notice for the respondent. He submits that the impugned order was issued after issuance of a show cause notice and after considering the petitioner's reply. 4. Whether the cancellation was warranted or not turns on the question of fact, i.e. whether the petitioner is carrying on business at the registered place of business. Consequently, it is appropriate that the petitioner applies for revocation of registration by establishing the factual aspect alluded to above. 5. Therefore, this writ petition is disposed of by leaving it open to the petitioner to apply for revocation of cancellation in accordance with law. If such application were to be lodged by the petitioner, the respondent is directed to https://www.mhc.tn.gov.in/judis WP No. 24069 of 2026 __________ Page3 of 4 receive and dispose of the same within four weeks from the date of receipt thereof, after providing a reasonable opportunity to the petitioner. Consequently, connected miscellaneous petition is closed. There shall be no order as to costs. 06-07-2026 Index : Yes/No Neutral Citation : Yes/No KJ To The Assistant Commissioner (ST) Chengalpattu Assessment Circle, No 16A, 1st Floor, First Main Road, Anna Nagar, Chengalpattu 603 001. https://www.mhc.tn.gov.in/judis WP No. 24069 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. KJ WP No. 24069 of 2026 and WMP.No.26187 of 2026 06-07-2026 https://www.mhc.tn.gov.in/judis