Madras High Court
WP/41540/2026 of TVL. U.E. Enterprises Vs The Assistant Commissioner(st) on 12 October 2026
WP No. 41540 of 2026
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 12-10-2026
CORAM
THE HON'BLE MR JUSTICE KRISHNAN RAMASAMY
WP No. 41540 of 2026
CNR:{HCMA012252412026}
AND
WMP NO. 46625 OF 2026
TVL. U.E. Enterprises
Rep by its Proprietor Mr. Mujibur Rahman, No. 115, Manickam Pillai Street, Mannurpet, Chennai- 50.
..Petitioner(s)
Vs
1. The Assistant Commissioner(st)
Korattur Assessment Circle,
Room No. 330, 3rd Floor,
Integrated Commercial Tax and Registration Department, South Tower, Nandanam, Chennai - 35
2. The State Tax Officer
Intelligence - II Greams Road, Chennai 600006
..Respondent(s)
Prayer: This writ petition is filed under Article 226 of the Constitution of India, praying to issue a Writ of Certiorarified mandamus calling for the records on the files of the 1st respondent in proceedings in Office note dated 07.09.2026
and quash the same as illegal, invalid, without authority of law, and in violation of the principles of proper natural in the justice, and direct the 1st respondent restore the GST registration GSTIN 33EJTPM0728K3ZQ.
For Petitioner(s):
Mr.Vijayakumar D
For Respondent(s):
Ms.G.Dhanamadhri, Special Government Pleader
WP No. 41540 of 2026
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Order
This Writ Petition has been filed challenging the impugned offfice note, whereby the respondent refused to revoke the cancellation of the petitioner's GST registration.
2. The learned counsel appearing for the petitioner submitted that following an inspection, the respondent suspended the petitioner's GST registration with effect from 17.12.2022. Thereafter, the petitioner submitted a representation on 09.06.2026, requesting the respondent to revoke the suspension immediately and permit the petitioner to resume business operations. However, via the impugned office note, which was passed in a handwritten format without affording an appropriate opportunity of hearing, the respondent refused to revoke the suspension. Consequently, the petitioner has been constrained to file the present writ petition.
3. The learned Special Government Pleader (Taxes) appearing for the respondent submitted that a detailed order would be passed afresh after affording a reasonable opportunity of hearing to the petitioner.
4. Such being the position, a mere perusal of the impugned order reveals that it is a handwritten non-speaking order passed without affording any
WP No. 41540 of 2026
opportunity of hearing to the petitioner. Therefore, this Court is inclined to set aside the same. Accordingly, the impugned office note of the 1st respondent dated 07.09.2026 is set aside, and the matter is remanded to the respondent for fresh consideration. The respondent is directed to reconsider the representation of the petitioner dated 09.06.2026 for revocation of the GST registration on merits and in accordance with law, after affording an opportunity of personal hearing to the petitioner.
5. This Writ Petition stands disposed of with the above observations. No costs. Consequently, W.M.P. No. 46625 of 2026 is allowed. 12-10-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No SK To
1. The Assistant Commissioner(st) Korattur Assessment Circle, Room No. 330, 3rd Floor, Integrated Commercial Tax and Registration Department, South Tower, Nandanam, Chennai - 35
2. The State Tax Officer Intelligence - II Greams Road, Chennai 600006
WP No. 41540 of 2026
KRISHNAN RAMASAMY J. SK WP No. 41540 of 2026 AND WMP NO. 46625 OF 2026 12-10-2026