Madras High Court
WP(MD)/29442/2026 of Ayan Steels Vs The Assistant Commissioner ( on 14 October 2026
WP(MD) No. 29442 of 2026
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT
DATED: 14-10-2026
CORAM
THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY
WP(MD) No. 29442 of 2026
CNR:{HCMD011455652026}
and
WMP(MD) Nos.22371 & 22372 of 2026
Ayan Steels,
GSTIN: 33DHHPA3554E1ZT,
Represented by its Proprietor, Ajmal Khan, No.01, Ayan Steels, Begam Sahiba Nagar, Chinna Pallapatti, Dindigul, Tamilnadu – 624002.
..Petitioner(s)
Vs
The Assistant Commissioner (ST),
Dindigul Town Assessment Circle,
Commercial Taxes Building, First Floor,
Sub Collector Office Road, Dindigul 624 001.
..Respondent(s)
PRAYER: Writ Petition filed under Article 226 of the Constitution of India, praying this Court to issue a Writ of Certiorarified Mandamus to call for the records pertaining to the impugned Order for Cancellation of Registration in Form GST REG-19 bearing Reference Number ZA330826067201P dated 12.08.2026 issued by the respondent and quash the same being illegal, invalid without jurisdiction and violated the principles of natural justice and to consequently direct the respondent to restore the petitioner's GST registration bearing GSTIN:
33DHHPA3554E1ZT.
For Petitioner :
Mr.V.Parthiban
WP(MD) No. 29442 of 2026
For Respondent :
Mr.R.Parthiban
Special Government Pleader
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ORDER
Order dated 12.08.2026 cancelling the petitioner's registration on the ground that he does not conduct any business from the declared place of business is challenged in this Writ Petition.
2. Adverting to the rental agreement, electricity bill and GPS photographs of the declared place of business, learned counsel for the petitioner submits that the petitioner is carrying on business at the declared place of business.
3. Accepting notice for the sole respondent, Mr.R.Parthiban, learned Special Government Pleader, submits that the petitioner has filed the GSTR-1 return for June 2026 disclosing outward supplies without any evidence of inward receipt of goods. He points out that a show cause notice under Section 74A of applicable GST statutes was issued to the petitioner on 18.08.2026.
3. Proceedings for determination of tax and other liabilities under Section 74A are independent of proceedings relating to the cancellation of
WP(MD) No. 29442 of 2026 registration. As regards said cancellation, the petitioner has the right to seek revocation under Section 30 read with Rule 23 of applicable GST statutes/rules. The time limit to apply for revocation is 90 days from the date of service of the order of cancellation.
4. Considering the above, this Writ Petition is disposed of on the following terms:
i. The petitioner is permitted to apply for revocation of cancellation within the stipulated 90-day period.
ii. Upon receipt of the request for revocation, the proper officer is directed to consider and dispose of the same within 60 days from the date of receipt of the request after providing a reasonable opportunity to the petitioner.
iii. There shall be no order as to costs.
iv. Consequently, connected Miscellaneous Petitions are closed. 14-10-2026 Index: No Speaking Neutral Citation: No JEN To The Assistant Commissioner (ST), Dindigul Town Assessment Circle, Commercial Taxes Building, First Floor, Sub Collector Office Road, Dindigul 624 001.
WP(MD) No. 29442 of 2026 SENTHILKUMAR RAMAMOORTHY, J. JEN WP(MD) No. 29442 of 2026 14-10-2026