Madras High Court
WP/40259/2026 of M/s. JJ Traders Vs Commercial Tax officer on 12 October 2026
WP No. 40259 of 2026
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 12-10-2026
CORAM
THE HON'BLE MR JUSTICE KRISHNAN RAMASAMY
WP No. 40259 of 2026
and WMP No.45196 of 2026
CNR: {HCMA012115402026}
M/s. JJ Traders
6/211-2, Rajarajeswari Nagar,
Amma Palayam, Pongalur,
Palladam, Tiruppur 641667
..Petitioner(s)
Vs
Commercial Tax officer
Pongalur Assessment circle,
No. 16 Emperor Buildings,
Ground Floor, Indira Nagar,
Avinashi road,
Tiruppur 641 603
..Respondent(s)
PRAYER: The Writ Petition is filed under Article 226 of the Constitution of India seeking the issuance of a Writ of Certiorari calling for the records of the respondent in the impugned Order vide Ref. No. ZA330726151750L dated 21.07.2026 and quash the same.
WP No. 40259 of 2026
For Petitioner(s):
Mr. Varunkarthick K
For Respondent(s):
Mr. B. Sivaraman
Government Advocate (T)
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ORDER
The present Writ Petition has been filed challenging the order dated 21.07.2026 passed by the respondent, whereby the petitioner's application for revocation of cancellation of registration was rejected.
2. The learned counsel for the petitioner submits that the impugned order has been passed in gross violation of the principles of natural justice, as the explanation submitted by the petitioner was not considered at all. He further submits that the impugned order lacks any reasoning and suffers from total non- application of mind.
3. In response, the learned Special Government Pleader appearing for the respondent submits that the respondent has passed a reasoned order rejecting the application for revocation. He further submits that the petitioner has an efficacious alternative remedy by way of a statutory appeal before the appellate
WP No. 40259 of 2026 authority under Section 107 of the Central Goods and Services Tax (CGST) Act, 2017.
4. In view of the submissions made on either side, this Court is not inclined to entertain the present Writ Petition, since an alternative statutory remedy is available to the petitioner. Accordingly, the Writ Petition is dismissed. However, liberty is granted to the petitioner to file a statutory appeal before the appellate authority. There shall be no order as to costs. Consequently, the connected Miscellaneous Petition is closed. 12-10-2026 Asi To The Commercial Tax Officer, Pongalur Assessment Circle, No. 16 Emperor Buildings, Ground Floor, Indira Nagar, Avinashi Road, Tiruppur 641 603.
WP No. 40259 of 2026 KRISHNAN RAMASAMY, J. Asi WP No. 40259 of 2026 and WMP No.45196 of 2026 12-10-2026