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Madras High CourtWP/46540/2025disposed of

Zaina International v. Commercial Tax Officer,

2026-02-12Honourable Mr Justice C. Saravanan4 pages

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED : 12.02.2026 CORAM :

THE HONOURABLE MR.JUSTICE C.SARAVANAN and W.M.P.No.51921 of 2025 Zaina International, Represented by its Proprietor ... Petitioner Vs.

Commercial Tax Officer, Vaniyambadi Assessment Circle, Commercial Taxes Building, Court Complex, 1st Floor, Vaniyambadi - 635 751.

... Respondent Prayer: Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorarified Mandamus, to call for records pertaining to the impugned order of the respondent in reference number ZA330225285580N dated 27.02.2025 and quash the same and consequently direct the respondent to revoke the cancellation of the GST registration of the petitioner's firm.

For Petitioner : Mr.V.Parthiban For Respondent : Mr.T.N.C.Kaushik Additional Government Pleader

ORDER

The Petitioner is before this Court against the impugned Order bearing Ref.No.ZA330225285580N dated 27.02.2025 whereby the proposal 1/4

in the Show Cause Notice in FORM GST REG-17 dated 06.02.2025 has been confirmed by cancelling the registration of the Petitioner with effect from 01.07.2017.

2. It is noticed that the Petitioner has not responded to the said Show Cause Notice in FORM GST REG-17 dated 06.02.2025 and therefore the Petitioner has suffered the impugned Order whereby the Petitioner's GST Registration has been cancelled with effect from 01.07.2017.

3. Since the impugned Order has been passed without a response to the Show Cause Notice in FORM GST REG-17 dated 06.02.2025, the case is remitted back to the Respondent to pass a fresh order on merits and in accordance with law after hearing the Petitioner.

4. The Petitioner shall file a proper reply along with requisite documents to the Show Cause Notice in FORM GST REG-17 dated 06.02.2025 within a period of thirty (30) days from the date of receipt of a copy of this order.

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5. This Writ Petition stands disposed of with the above observation. No costs. Connected Writ Miscellaneous Petition is closed. 12.02.2026 arb To:

Commercial Tax Officer, Vaniyambadi Assessment Circle, Commercial Taxes Building, Court Complex, 1st Floor, Vaniyambadi - 635 751.

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C.SARAVANAN, J.

arb and W.M.P.No.51921 of 2025 12.02.2026 4/4