Research › Search › Judgment

Madras High Court · body

2026 DAILYLAW 7396 (MAD)

TDR and Co v. The state Tax Officer (Circle)

WP/9965/2026 · 2026-03-13

C Saravanan

Transfer Petitionbody2026

Judgment text

Extracted from the PDF above. The PDF is authoritative.

WP No. 9965 of 2026 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 13-03-2026 CORAM THE HON'BLE MR JUSTICE C. SARAVANAN WP No. 9965 of 2026 and W.M.P.No.10787 of 2026 TDR and Co Rep by its proprietor Nandakumar No.14 wahab Nagar, Tindivanam, Villupuram-604 001 ..Petitioner(s) Vs The state Tax Officer (Circle) Tindivanam Villupuram ..Respondent(s) Prayer: This Writ Petition is filed under Article 226 of the Constitution of India calling for the records on the file of the Respondent and to quash the impugned registration cancellation order dated 11.07.2019 vide Reference No. ZA330719035133P passed by the Respondent and consequently direct the Respondent to restore the GST registration of the Petitioner and thus render justice. __________ Page1 of 4 https://www.mhc.tn.gov.in/judis WP No. 9965 of 2026 For Petitioner(s): J Ashish Logapriya T Sanaullah Dhanalakshme.R For Respondent(s): Mr.C. Harsharaj ORDER Mr.C. Harsharaj, Special Government Advocate takes notice for the Respondent. 2. This Writ Petition is being disposed of at the stage of admission itself with the consent of the learned counsel for the Petitioner and the learned Special Government Pleader for the Respondents. 3. In this writ petition, the petitioner has challenged the impugned cancellation of GST Registration vide order dated 11.07.2019 with effect from 01.07.2018, pursuant to the reply dated 10.07.2019 of the petitioner to the show cause dated 29.06.2019 that preceded the impugned order. 4. The petitioner has come to this Court long after the GST Registration of the petitioner was cancelled. In fact there is no scope for the __________ Page2 of 4 https://www.mhc.tn.gov.in/judis WP No. 9965 of 2026 petitioner to file returns for the succeeding periods. Considering the same, this writ petition is dismissed. However, it is left open to the petitioner to apply for a fresh GST Registration in the manner known to law. No costs. Consequently the connected miscellaneous petitions are closed. 13-03-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No smn To The state Tax Officer (Circle) Tindivanam Villupuram __________ Page3 of 4 https://www.mhc.tn.gov.in/judis WP No. 9965 of 2026 C.SARAVANAN, J. smn WP No. 9965 of 2026 and W.M.P.No.10787 of 2026 13-03-2026 __________ Page4 of 4 https://www.mhc.tn.gov.in/judis