Tvl Shivani Traders, v. The Assistant Commissioner
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 24.11.2025 CORAM :
THE HONOURABLE MR.JUSTICE C.SARAVANAN W.P.No.
4 5803 of 2025 and WMP.Nos.
51032 & 51034 of 2025 Tvl.Shivani Traders GSTIN:33BVTPS0906A1ZQ Rep by its Proprietor Sakthivel Muthusamy 11/22, Sri Venkatesa Perumal nagar, 2 nd street Saravanampatti, Coimbatore - 641 035 ....Petitioner Vs.
The Assistant Commissioner Saravanampatti (West) Assessment Circle Commercial Tax Building Dr.Balasundaram Road Coimbatore-641 018 . ..Respondent Prayer : Writ Petition filed under Article 226 of the Constitution of India for issuance of a Writ of Certiorari to call for the records pertaining to the impugned order in Form GST REG-19 bearing Ref.No.ZA330824096954Z dated 19.08.2024 issued by the sole responded and quash the same. For Petitioner : Mr.G.Derrick Sam Page No. 1 of 8
For Respondents : Mrs.Amirtha Poonkodi Dinakaran Government Advocate
ORDER
Mrs.Amirtha Poonkodi Dinakaran, learned Government Advocate takes notice for the Respondents.
2. This Writ Petition is being disposed of at the time of admission with the consent of the learned counsel for the Petitioner and learned Government Advocate for the Respondents.
3. The petitioner is before this court against the impugned order dated 19.08.2024 passed in REG-19. By the impugned order, the petitioner's GST registration has been cancelled with retrospective effect from 21.06.2024. The reasons stated in the impugned order for cancelling the registration is under: 1.Rule 21(a)-person does not conduct any business from declared place of business.
Page No. 2 of 8
2. Rule 21(e)-person avails ITC in violation of the provisions of Section 16 of the Act or the Rules made thereunder.
4. The impugned order has preceded the notice in Form GST Reg 17 dated 21.06.2024 which was not responded to by the respondent .
5. Today, when the matter was taken up for hearing the learned counsel for the Petitioner drew the attention to the following writ petitions filed by the petitioner.
Sl.
No W.P.No.
Demand ID/Date Period Pre-deposit amount Date of payment of pre-deposit 1 22444/2025 ZD330324134604R/ 21.03.2024 2018-19 34,227/- 16.07.2025 .
21399/2025 ZD330923052833B/ 11.09.2023 2018-19 12,14,812/- 21.02.2024 30.03.2024 20.04.2024 28.06.2024 16.07.2025 Page No. 3 of 8
.
21402/2025 ZD331224264444L/30.12.
2019-20 3,353/- 16.07.2025
4. 21406/2025 ZD3308241568930/19.08.
2019-20 94,508/- 16.07.2025
5. 22428/2025 ZD331224098323K/12.12.
2021-22 61,942/- 16.07.2025
6. It is informed that in sofar as the Sl.Nos.2 and 4 are concerned, the petitioner has been given liberty to challenge the assessment orders mentioned therein before the appellate authority and that the petitioner has also filed an appeal before the appellate authority. It is further submitted that for rest of the period, the case has been remitted to the respondent to re-do the exercise and orders are awaited pursuant to the orders passed on various dates by the High Court in the above Writ Petitions.
7. Learned counsel for the Petitioner further submits that the petitioner Page No. 4 of 8
had also this Court recently in WP.No.45109 of 2025 whereby the attachment of the petitioner's property was subject matter for challenge and that an order came to be passed on 19.11.2025 whereby there was a direction to the respondents in the above mentioned writ petitions to dispose of the appeals/notices in view of denovo orders.
8. The petitioner has a remedy under Section 30 for revocation of the cancellation of GST registration, although the limitation for filing the such application has expired.
9. Considering the peculiar facts and circumstances as noted above, the Writ Petition is disposed of giving liberty to file an application for revocation of the cancellation vide impugned order within a period of fifteen days from the date of receipt of a copy of this order
10. In case such an application is filed for revocation of the cancellation Page No. 5 of 8
of registration, the respondent shall pass appropriate orders on merits taking note of the collateral proceedings as mentioned above.
11. This Writ Petition stands disposed of with the above observations. No costs. Connected Writ Miscellaneous Petitions are closed. 24.11.2025 gv To:
The Assistant Commissioner Saravanampatti (West) Assessment Circle Commercial Tax Building Dr.Balasundaram Road Page No. 6 of 8
Coimbatore-641 018 C.SARAVANAN.,J gv Page No. 7 of 8
W.P.No.
4 5803 of 2025 and WMP.Nos.
51032 & 51034 of 2025 2 4 .11.2025 Page No. 8 of 8