Tvl D M D Traders v. the Commissioner of Commercial Taxes
GST registration cancellation – writ of certiorarified mandamus under Article 226
Case brief
What is this about?
GST registration cancellation; revocation of GSTIN; certiorarified mandamus; Article 226 Constitution of India; restoration subject to conditions; Tvl. Suguna Cutpiece Center; W.P.Nos.25048, 25877, 12738 of 2021 batch; payment of tax, interest, fine/fee; Input Tax Credit scrutiny; cash payment of GST; GST Network portal changes; bank account details undertaking; Commercial Tax Officer Ambasamudram; Madras High Court Madurai Bench; G.R. Swaminathan J.; 22.09.2025.
What did the court decide?
Impugned cancellation order set aside; respondent directed to restore the petitioner's GST registration subject to compliance with the conditions in Tvl.Suguna Cutpiece Center's case; petitioner to furnish bank account details; writ petition disposed of with no costs. ¶6