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Madras High CourtWP/2351/2025disposed of

Mrs.Thirumaal Rajan Thenmozhi v. The Assistant Commissioner

2025-01-29Honourable Mr Justice Mohammed Shaffiq4 pages

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED : 29.01.2025

CORAM

THE HONOURABLE MR.JUSTICE MOHAMMED SHAFFIQ M/s.Thirumaal Rajan Thenmozhi, W/o.Thirumaal Rajan, Proprietrix of Alpha Shipping Agency, No.83, Cemetry Road, Royapuram, Chennai-600 013.

... Petitioner Vs.

The Assistant Commissioner, Royapuram Assessment Circle, No.32, Integrated Commercial Taxes Complex, Elephant Gate Bridge Road, Vepery, Chennai-600 003.

... Respondent PRAYER: Writ Petition filed under Article 226 of the Constitution of India, praying to issue a Writ of Mandamus directing the Respondent to consider and dispose of application with ARN:AA3310240993948 in FORM GST REG-21 filed on 30.10.2024 on its file against the order for cancellation of registration dated 11.09.2024 in Reference No.ZA330924071261P in accordance with law and within such reasonable time frame fixed by this Court. For Petitioner : Mr.R.Prakash for Mr.Anish Gopi For Respondent : Mrs.K.Vasanthamala Government Advocate 1/4

ORDER

The present writ petition is filed praying for a writ of Mandamus consider and dispose of application with ARN:AA3310240993948 in FORM GST REG21 filed on 30.10.2024 on its file against the order for cancellation of registration dated 11.09.2024 in Reference No.ZA330924071261P in accordance with law.

2. At the outset, it is submitted by the learned counsel for the petitioner that the application for revocation is stated to have been filed on 30.10.2024.

3. On this being pointed out, the learned Government Advocate for the Respondent would submit that the application for revocation filed by the petitioner would be considered and orders passed in accordance with law.

4. In view thereof, the Respondent is directed to consider the revocation application and pass orders in accordance with law within a period of two weeks from the date of receipt of a copy of this order. It is made clear that this Court has not expressed any views with regard to the merits of the application and it is open to the respondent to consider the same on its own merits and in accordance with law.

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5. The writ petition stands disposed of with the above directions. No costs. 29.01.2025 Speaking (or) Non Speaking Order Index : Yes/ No mka To:

The Assistant Commissioner, Royapuram Assessment Circle, No.32, Integrated Commercial Taxes Complex, Elephant Gate Bridge Road, Vepery, Chennai-600 003.

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MOHAMMED SHAFFIQ, J.

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