Shanti Lal v. The Assistant Commissioner Of State Tax
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED 06.11.2025
CORAM
THE HONOURABLE MR JUSTICE C.SARAVANAN W.P.No.42673 of 2025 and W.M.P.No.47729 of 2025 Shanti Lal Proprietor of M/s.Pankaj Steel, 116-1, Thannirpandal, Palangarai, Tiruppur, Tamil Nadu - 641 654.
.. Petitioner Vs.
The Assistant Commissioner of State Tax, Avanashi Assessment Circle, Tiruppur Tamil Nadu.
.. Respondent PRAYER : Writ Petition filed Under Article 226 of the Constitution of India praying to issue a Writ of Certiorarified Mandamus, call for the records of the ex parte impugned order of cancellation of registration vide reference No.ZA3303250896683 dated 13.03.2025 with retrospective effect from 21.06.2022, from the files of the respondent herein, quash the same, and further direct the respondent to restore and activate the registration of the petitioner granted under the Central Goods and Services Tax Act, 2017 and the Tamil Nadu Goods and Services Tax Act, 2017 in GSTIN GSTIN 33AZPPL9966NIZ9.
For Petitioner : M/s.Kumudhaa.G For Respondent : Mr.V.Prashanth Kiran, Government Advocate **************
O R D E R
The petitioner is before this Court challenging the impugned order dated 13.03.2025 in Form GST REG-19, whereby the petitioner's GST Registration was cancelled with retrospective effect from 21.06.2022. The impugned cancellation was made pursuant to a show cause notice dated 24.02.2025, for which no reply was submitted. The said show cause notice stated that based on the records available in the office, an opinion was formed that the registration was liable to be cancelled for the following reasons:
1. Rule 21(a) - Person does not conduct any business from declared place of business / place of business not found
2. Rule 21(b) - Person issues invoice or bill without supply of goods or services or both in violation of the provisions of the Act, or the ruled made thereunder.
3. Others.
2. Aggrieved by the same, the petitioner filed an application in Form GST REG-21, dated 18.03.2025 for revocation of the impugned order, dated 13.03.2025. In response, a show cause notice dated 03.04.2025 was issued to the petitioner, to which the petitioner submitted a reply on 09.04.2025
3. It is submitted that till date, no orders have been passed. Hence, the petitioner has approached this Court.
4. The aforesaid application for revocation of the cancellation of registration, prima facie appears to be pending as on date as evidenced from the snap shot of the GST Portal page dated 10.10.2025.
5. It also appears that an inspection was conducted on 21.02.2025. It was apparently found that no person was present at the address mentioned in the GST registration. Therefore, question of granting the relief sought by the petitioner in this Writ Petition cannot be constituted. Further, the petitioner's application for revocation of the cancellation of registration is admittedly still pending.
6. Considering the above, there should be a direction to the respondent to pass appropriate orders on the application filed for revocation of the cancellation of GST registration within a period of 30 days from the date of receipt of a copy of this order.
7. With the above direction, this Writ Petition is disposed of. No costs. Consequently, connected W.M.P is closed.
06.11.2025 nvi Note: Issue order copy on 06.11.2025 Index : Yes / No Internet : Yes / No To The Assistant Commissioner of State Tax, Avanashi Assessment Circle, Tiruppur Tamil Nadu.
C.SARAVANAN,J., nvi W.P.No.42673 of 2025 and W.M.P.No.47729 of 2025 06.11.2025