M/S.Chetak Industries v. The Commercial Tax Officer

IN THE HIGH COURT OF JUDICATURE AT MADRAS

Dated : 19.03.2025 Coram The Hon'ble Mr.Justice Krishnan Ramasamy and W.M.P.Nos.10621 and 10622 of 2025 M/s.Chetak Industries, Represented by its Proprietorship, Mr.Bhawarlal (M/A 59 Yrs) No.45 A, Co-operative Industrial Estate, Sharma Nagar, Vysarpadi, Chennai- 600 039. ...Petitioner ..Vs..

The Commercial Tax Officer, Circle Vallalar Nagar.

Chennai.

... Respondent Prayer: This Writ Petition filed under Article 226 of the Constitution of India for issuance of a Writ of Certiorarified Mandamus to call for the records on the file of the Respondent and to quash impugned order of Cancellation of GST registration dated 12.02.2025 bearing reference no.ZA330225068213X passed by the Respondent as arbitrary further direct the Respondent to restore the GSTIN bearing no.33AAKPB1972A1ZC.

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For Petitioner : Mr.J.Ashish For Respondent : Mrs.K.Vasanthamala Government Advocate (T)

ORDER

The challenge in this writ petition is to the order dated 12.02.2025 passed by the Respondent, cancelling the GST registration of the petitioner and for a direction to the respondent to restore the GST registration.

2. When this matter is taken up for hearing, the learned counsel for the petitioner would submit that subsequent to the filing of the writ petition, GST registration of the petitioner has been restored by the respondent and therefore the relief sought for in this writ petition has become infructuous.

3. In view of the submission made by the learned counsel for the petitioner, nothing survives for adjudication in this writ petition. Hence, this writ petition is dismissed as infructuous. No costs. Consequently, connected Miscellaneous Petitions are closed.

19.03.2025 Speaking/Non-speaking order Index : Yes / No arr 2/4

To The Commercial Tax Officer, Circle Vallalar Nagar.

Chennai.

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Krishnan Ramasamy,J., arr 14.03.2025 4/4