Madras High Court
WP/40550/2026 of Tvl SAM Stores Vs The Assistant Commissioner ST on 14 October 2026
WP No. 40550 of 2026
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 14-10-2026
CORAM
THE HON'BLE MR JUSTICE KRISHNAN RAMASAMY
WP No. 40550 of 2026
CNR:{HCMA012132462026}
Tvl SAM Stores
Represented by its Partner
Mr.D.S.Subramanian
No. 88, PRH Road,
Vinayagapuram, Retteri,
Chennai - 600 099.
..Petitioner(s)
Vs
The Assistant Commissioner (ST)
Surapattu assessment circle,
Kolathur Road, Makkaram Garden,
Kolathur, Chennai 99,
Now at Commercial tax buildings,
Wall tax Road, Chennai 3
..Respondent(s)
PRAYER:- Writ Petition filed under Article 226 of the Constitution of India, praying for an issuance of Writ of Certiorarified Mandamus, calling for the records of the respondent in Form GST REG - 31 Reference Number ZA330826081072M Dated 14.08.2026 in GSTIN/ UIN 33ADUFS3081JIZL
suspending the GST registration of the petitioner and quash the same being illegal, invalid without jurisdiction and violated the principles of natural justice.
consequently, direct the respondent to restore the petitioners registration in GSTIN/ UIN 33ADUFS3081JIZL.
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WP No. 40550 of 2026
For Petitioner(s):
Mr.D.Vijayakumar
For Respondent(s):
Mr.B.Sivaraman
Government Advocate (T)
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Order
This writ petition has been filed challenging the proceedings issued by the respondent in Form GST REG - 31 Reference Number ZA330826081072M Dated 14.08.2026.
2. Learned counsel for the petitioner would submit that the respondent issued a show cause notice dated 14.08.2026, proposing to cancel the petitioner’s GST registration and calling upon the petitioner to submit a reply within 30 days from the date of the notice. Accordingly, the petitioner approached the respondent on 28.08.2026 to submit a reply. However, as the respondent refused to receive the same, the petitioner sent the reply through speed post on 01.09.2026. Despite the same, without considering the petitioner’s reply and without affording an opportunity of personal hearing, the respondent suspended the petitioner’s GST registration with effect from 14.08.2026. Aggrieved by the same, the petitioner has filed the present writ petition.
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WP No. 40550 of 2026
3. Learned Government Advocate appearing for the respondent would submit that the petitioner was afforded an opportunity of personal hearing on 21.08.2026 but he failed to appear. He would further submit that since the petitioner had failed to comply with the statutory requirements, the respondent proceeded to cancel the petitioner’s GST registration and is in the process of passing the assessment order. In the meantime, the petitioner has approached this Court.
4. Heard the learned counsel for the petitioner as well as the learned Government Advocate appearing for the respondent.
5. Considering the submissions made by the learned counsel appearing on either side, it is evident that the petitioner has submitted a reply dated 01.09.2026 to the show cause notice dated 14.08.2026. Since the respondent is in the process of passing the assessment order, the respondent is directed to consider the petitioner’s reply dated 01.09.2026, afford an opportunity of personal hearing to the petitioner, and thereafter pass appropriate orders on or before 10.11.2026, in accordance with law.
6. In the meantime, if the petitioner intends to submit any additional reply or supporting documents, the same shall be submitted to the respondent within a
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WP No. 40550 of 2026
period of three days from the date of receipt of a copy of this order. The respondent shall take the same into consideration while passing orders.
7. In view of the above, this writ petition is disposed of. No costs. 14-10-2026 (1/2) Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No rst To The Assistant Commissioner ST Surapattu assessment circle, Kolathur Road, Makkaram Garden, Kolathur, Chennai 99, Now at Commercial tax buildings, Wall tax Road, Chennai 3.
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WP No. 40550 of 2026
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WP No. 40550 of 2026
KRISHNAN RAMASAMY J. rst WP No. 40550 of 2026 14-10-2026 (1/2)
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