P.Jeyaraman v. The Assistant Commissioner (Ct)
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 08-10-2025
CORAM
THE HONOURABLE MR JUSTICE C. SARAVANAN AND WMP NO. 27387 OF 2024
1. P.Jeyaraman Proprietor M/s.J.P.International No.17/7 Norht Railway Terminus Road, Royapuram, Chennai, Tamil Nadu-600 Petitioner(s) Vs
1. The Assistant Commissioner (ct) Royapuram Circle, Integrated Commercial Tax Office Complex, North Chennai Wall Tax Road, Chennai-600 003.
Respondent(s) PRAYER calling for the records pertaining to the impugned order dated 02.07.2024 in Reference Number ZA330724007917G passed by the Respondent and quash the same and further direct the Respondent to restore the GST registration no. 33ADGPJ6301C1Z9 of the Petitioner within a time bound manner
For Petitioner(s):
Hari Radhakrishnan N.Ahilandeeswari Gokulraj.L Sethu Prabakaran.R Madan.G Mohamed Uvaisullah Muhsin.A Swetha.R.S.
Punnagai.M For Respondent(s):
Mr. V. Prashanth Kiran Government Advocate
ORDER
Mr. V. Prashanth Kiran, learned Government Advocate takes notice for the Respondent.
2. This Writ Petition is being disposed after hearing the learned counsel for the Petitioner and learned Government Advocate for the Respondent.
3. The petitioner is before this Court against the impugned order dated 02.07.2024 in Reference No.ZA330724007917G. By the impugned order, the petitioner's application for revocation of cancellation of GST registration of the petitioner has been rejected on the ground that the petitioner has not replied to
the show cause notice dated 06.06.2024.
4. The facts on record reveal that the petitioner has indeed filed a reply on 13.06.2024, which also stands admitted in the counter filed by the respondent. In the counter, it has been merely stated that the reply filed by the petitioner was not accepted due to non submissions of clarification about huge turnover. Thus, it is evident that the manner in which the impugned order has been passed and the manner in which the impugned order should have been passed are in variance. Thus, it is clear that the impugned order is in violation of principles of natural justice. Therefore, the impugned order is quashed and the matter is remitted back to the respondent to pass a fresh order de novo taking note of the petitioner's reply dated 13.06.2024 in response to the show cause notice dated 06.06.2024 as expeditiously as possible, preferably, within a period of three (3) months thereafter.
5. Needless to state, before passing any such order, the petitioner shall be heard.
6. It is made clear that the Petitioner shall co-operate with the Respondent in the de novo proceedings.
7. This Writ Petition stands disposed of with the above observations. No costs. Connected Writ Miscellaneous Petition is closed. 08-10-2025 Index:Yes/No Speaking/Non-speaking order Internet:Yes ab
To 1.The Assistant Commissioner (ct) Royapuram Circle, Integrated Commercial Tax Office Complex, North Chennai Wall Tax Road, Chennai-600 003.
C.SARAVANAN J.
ab AND WMP NO. 27387 OF 2024 08-10-2025