Madras High CourtWP(MD)/7270/2023disposed of

Rajan Thirumalai Muthu v. The Superintendent Of Cgst And C.Excise,

2023-04-05Honourable Ms. Justice P.T. Asha4 pages

BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED : 05.04.2023

CORAM:

THE HONOURABLE MS.JUSTICE P.T.ASHA Rajan Thirumalai Muthu, Proprietor, M/s.Muthu Agencies, GSTN: 33AHBPT4602K3ZD, B1, B2 1st Floor, C.P.Complex Ext., Tagoore Nagar, Natham Main Road, Madurai.

.. Petitioner Vs.

The Superintendent of CGST & C. Excise, Chokkikulam, Madurai City Range, No.4, Lal Bahadur Shastri Road, C.R.Buildings, Madurai-625 002.

.. Respondent Prayer :- Petition filed under Article 226 of the Constitution of India, praying for issuance of Writ of Certiorarified Mandamus, to call for the records on the file of the respondent in Reference No.ZA3301220075645 dated 04.01.2022 and to quash the same as illegal, arbitrary and direct the respondents to revoke the cancellation of petitioner's GSTN registration No.33AHBPT4602K3ZD within such time as may be directed by this Court.

For Petitioner :

Mr.S.Karunakar For Respondents :

Mr.N.Dilip Kumar Senior Standing Counsel

ORDER

The petitioner has filed this writ petition for the following relief: For issue of a Writ of Certiorarified Mandamus, to call for the records on the file of the respondent in Reference No.ZA3301220075645 dated 04.01.2022 and to quash the same as illegal, arbitrary and direct the respondents to revoke the cancellation of petitioner's GSTN registration No.33AHBPT4602K3ZD.

2. It is brought to the notice of this Court a notification in Notification No.03/2023 - Central Tax, dated 31.03.2023 has been notified wherein the time for filing application for revocation of cancellation of registration by the registered person has been extended upto 30th June, 2023.

3. In the light of the above notification, this Writ Petition is disposed of directing the petitioner to approach the respondent with

necessary application, who shall consider it in terms of the said notification and pass orders. No costs.

05.04.2023 NCC : Yes/No Index : Yes/No Internet : Yes abr To The Superintendent of CGST & C. Excise, Chokkikulam, Madurai City Range, No.4, Lal Bahadur Shastri Road, C.R.Buildings, Madurai-625 002.

P.T.ASHA, J.

abr Dated: 05.04.2023