P.Andiappan v. Assistant Commissioner
Case brief
What is this about?
GST registration cancellation; rejection of application for revocation; Form GST REG-17 show cause notice dated 12.10.2023; cancellation order 30.10.2023; revocation rejected 16.05.2024; Article 226 Constitution of India; writ of certiorarified mandamus; TNGST / CGST Act, 2017; GSTIN 33AFDPA1723N1ZU; Mettur Assessment Circle; Salem; Assistant Commissioner; Commercial Tax Officer; restoration/revival of cancelled GST registration; Tvl.Suguna Cut Piece Center (2022) 99 GSTR 386 Paragraph Nos.227 to 229; payment of defaulted tax, interest, fine/fee; Input Tax Credit scrutiny and approval; disposal at admission with consent; no costs; Madras High Court; Justice C. Saravanan; W.P.No.7319 of 2026; W.M.P.Nos.7873 & 7874 of 2026; 02.03.2026.
What did the court decide?
Writ petition disposed of at admission, with the consent of counsel, in terms of the directions contained in Tvl.Suguna Cut Piece Center case ((2022) 99 GSTR 386); no costs; connected Writ Miscellaneous Petitions (W.M.P.Nos.7873 & 7874 of 2026) closed.