M Sankarapandi v. The Assistant Commissioner
Case brief
What is this about?
Keywords: GST registration cancellation; Form GST REG-19; revocation of cancellation; GSTIN/UIN 33AVIPS4657E1ZE; non-filing of returns for continuous six months; show cause notice dated 29.05.2023 preceding cancellation order dated 10.06.2024; Article 226 Constitution of India; writ of certiorarified mandamus; Tvl.Suguna Cutpiece Centre (2022) 99 GSTR 386 (Mad); Tvl.Blue Diamond Engineers W.P.(MD) No.31271 of 2023 dated 29.04.2024; Input Tax Credit restrictions; revival of GST registration; Madurai Bench of Madras High Court; Justice C. Saravanan; decided 08.08.2025; W.P.(MD).No.21779 of 2025.
What did the court decide?
Writ Petition allowed: impugned cancellation order (Reference Number ZA330624032324Y dated 10-06-2024) to stand quashed subject to the petitioner complying with the conditions stipulated in Tvl.Suguna Cutpiece Centre ((2022) 99 GSTR 386 (Mad)); connected Miscellaneous Petition W.M.P(MD) No.16858 of 2025 closed; no costs.