Tvl Bharathi Hair Enterprise v. The Assistant Commissioner

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED : 09.01.2026 CORAM :

THE HONOURABLE MR.JUSTICE C.SARAVANAN and W.M.P.No.1145 of 2026 Tvl.Bharathi Hair Enterprise, (Represented by its Proprietor Paramasivam) 16/41A, Pulikuthi Street No.3, Near Sangeeth Theatre, Gugai, Salem, Tamil Nadu - 636 006.

... Petitioner Vs.

The Assistant Commissioner, Annathanapatty ... Respondent Prayer: Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorari, to call for the records of the respondent in Reference No.ZA3303240042951 (vide GST REG-19) dated 1st March 2024 and quash the said proceedings passed therein. For Petitioner : Mr.S.Vishnupriya For Respondent : Mrs.K.Vasanthamala, Government Advocate ************* 1/3

O R D E R

Having learned counsel for the petitioner and the learned counsel for the respondent and taking note of the submissions of the learned counsel for the respondent in the light of the Section 44(2) of the GST enactment, this Writ Petition is closed by granting liberty to the petitioner to approach the respondent with a request for a fresh registration under Section 22 of the respective GST Enactments. Connected Writ Miscellaneous Petition is closed.

09.01.2026 nvi To:

The Assistant Commissioner, Annathanapatty.

2/3

C.SARAVANAN, J.

nvi W.P.No.948 of 2026 and W.M.P.No.1145 of 2026 09.01.2026 3/3