Madras High CourtWP/2002/2026disposed of

Farman Ali Fayaz Ali v. The Assistant Commissioner

2026-01-22Honourable Mr Justice C. Saravanan4 pages

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED : 22.01.2026

CORAM

THE HONOURABLE MR.JUSTICE C.SARAVANAN and W.M.P.No.2112 of 2026 Farman Ali Fayaz Ali ... Petitioner Vs.

The Assistant Commissioner, Vellore (North), Vellore, Tamil Nadu.

... Respondent Prayer: Writ Petition is filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorarified Mandamus, calling for the records relating to the impugned Order for Cancellation of Registration vide Form GST REG - 19, bearing Ref.No:ZA330325041996E dated 07.03.2025 passed by the respondent and quash the same, and direct the respondent to restore the GST registration of the petitioner vide GSTIN:33ABQPF3298Q1ZW. For Petitioner : Mr.P.N.Sowmini For Respondent : Mr.TNC.Kaushik Additional Government Pleader 1/4

ORDER

The petitioner is before this Court aginst the impugned order dated 07.03.2025 in Form GST REG - 19 issued under Rule 22(3) of the respective GST rules.

2. The impugned order has preceded a notice in Form GST REG-17 dated 13.09.2024 under rule 22(1) of the respective GST rules. It appears that the aforesaid Show Cause Notice was issued to the petitioner on the ground that the petitioner had failed to declare the correct tax liability in Form GSTR-3B as per the GSTR-1 and has failed to respond the aforesaid notice in Form GST REG-17 dated 13.09.2024.

3. The learned counsel for the petitioner submits that the petitioner may be given one more opportunity to explain the case afresh.

4. Considering the fact that the petitioner is engaged in the business of supply and service and therefore, will have to carry on the business, one opportunity be given to the petitioner to explain the case. Therefore, the case is remitted back to the respondent to pass fresh orders on merits as expeditiously as possible, preferably within a period of three months from the date of receipt of a copy of this order.

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5. Needless to state while passing the order, the respondent may also take note of the decision of this Court once again in Tvl.Suguna Cut Piece Center, Represented by its Authorized Signatory V. The Appellate Deputy Commissioner (ST) (GST), Salem and another [(2022) 99 GSTR 386] and pass appropriate orders in accordance with law.

6. Needless to state, before passing any such order, the Respondent shall give due notice to the Petitioner.

7. This Writ Petition stands disposed of with the above observations. No costs. Consequently, connected Writ Miscellaneous Petition is closed. 22.01.2026 ssn To The Assistant Commissioner, Vellore (North), Vellore, Tamil Nadu.

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C.SARAVANAN, J., ssn and W.M.P.No.2112 of 2026 22.01.2026 4/4