Akaash And Co v. The Assistant Commissioner (St)

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 08-10-2025

CORAM

THE HONOURABLE MR JUSTICE C. SARAVANAN AND WMP NO. 30067 OF 2025,WMP NO. 30072 OF 2025

1. Akaash and Co Rep. by its Proprietor, Thiru Kaliya Perumal Poovaraga Moorthy, No.48/1, Tamilar Veethi, Phase I, 4A, Ultra Amar Avenue, Choolaimedu, Chennai Petitioner(s) Vs

1. The Assistant Commissioner (ST) Vadapalani Assessment (ST) No.1 Ground Floor, PAPJM Annex Building, Greams Road, Chennai-600 006 Respondent(s) PRAYER to call for the records pertaining to the impugned order of the respondent in reference number ZA330422104789L dated 26.04.2022 and quash the same and consequently direct the respondent to revoke the cancellation of petitioner and GSTIN/UIN 33AKXPP7960K1Z7, within time frame fixed by this Honble Court For Petitioner(s):

Suresh T

B. Syed Abdul Wakeel A.P. Karventhan For Respondent:

Mr. T.N.C. Kaushik Additional Government Pleader

ORDER

Mr. T.N.C. Kaushik, learned Additional Government Pleader takes notice for the Respondent.

2. This Writ Petition is being disposed after hearing the learned counsel for the Petitioner and learned Additional Government Pleader for the Respondent.

3. Although the petitioner has approached this Court belatedly, it appears to be squarely covered by a decision of this Court in Tvl.Suguna Cut Piece Centre Vs. Appellate Deputy Commissioner (2022) 99 GSTR 386, where this Court has observed as follows:

......

4. In terms of the above observations, this writ petition stands disposed

of. No Costs. Consequently, connected Writ Miscellaneous Petitions are closed. 08-10-2025 Index:Yes/No Speaking/Non-speaking order Internet:Yes ab

To 1.The Assistant Commissioner (ST) Vadapalani Assessment (ST) No.1 Ground Floor, PAPJM Annex Building, Greams Road, Chennai-600 006

C.SARAVANAN J.

ab AND WMP NO. 30067 OF 2025,WMP NO.

30072 OF 2025 08-10-2025