Madras High Court
WP/37793/2026 of Tvl.Uzair Enterprises Vs The Superintendent of GST And Central Excise on 30 September 2026
WP No. 37793 of 2026
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 30-09-2026
CORAM
THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY
WP No. 37793 of 2026
and
WMP Nos.42442 and 42443 of 2026
CNR: {HCMA012121602026}
Tvl.Uzair Enterprises
Rep. by its Proprietor Kowser Abdurraafi, No.158, Madhan Nagar Tower Road, Thuthipet, Ambur, Vellore 635 811.
..Petitioner
Vs
The Superintendent of GST & Central Excise, Ambur Range, Vellore Division.
..Respondent
Prayer: Writ Petition is filed under Article 226 of the Constitution of India praying to issue a Writ of certiorari calling for the records relating to the Order dated 26.03.2025 in Form GST REG-19 bearing Reference No.
ZA330325309717L issued by the respondent and quash the same.
For Petitioner:
Ms. Vaani Sreekant Iyer
For Respondent:
Mr. Su. Srinivasan,
Senior Standing Counsel
Mr. J. Harikrishna,
Junior Standing Counsel
WP No. 37793 of 2026
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ORDER
After the petitioner’s registration was cancelled on 26.03.2025 on the ground that the petitioner was not carrying on business at the declared place of business, the petitioner applied for revocation on 28.03.2025. Said application was rejected for non–prosecution under order dated 11.04.2025.
2. Mr. Su. Srinivasan, learned Senior Standing Counsel, accepts notice for the respondent.
3. The record reflects that the application for revocation was filed within the statutory period of limitation. Said application was accompanied by documents such as Aadhaar card, PAN, GPRS photo and rental agreement. The application was rejected later because the petitioner did not appear upon receipt of the show cause notice. In effect, there was no adjudication on merits. The order also does not engage with the documents enclosed with the application. Hence, re-consideration is necessary.
4. Towards that end, by moulding the relief, the order of rejection of the application for revocation is set aside and the matter is remanded for re-consideration of said application. After providing a reasonable opportunity to the petitioner, a fresh order shall be issued on the application for revocation within three months from the date of receipt of a copy of this order.
WP No. 37793 of 2026
5. The writ petition is disposed of on the above terms. Consequently, connected miscellaneous petitions are closed. There shall be no order as to costs. 30-09-2026 Index: Yes/No Neutral Citation: Yes/No KJ/ARL To The Superintendent of GST And Central Excise, Ambur Range, Vellore Division.
WP No. 37793 of 2026
SENTHILKUMAR RAMAMOORTHY, J. KJ/ARL WP No. 37793 of 2026 30-09-2026