Madras High Court
WP/39628/2026 of Mangilal Vs State Tax Officer on 26 October 2026
WP No. 39628 of 2026
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 26-10-2026
CORAM
THE HON'BLE MR JUSTICE KRISHNAN RAMASAMY
WP No. 39628 of 2026
and WMP No.44546 of 2026
CNR: {HCMA012219432026}
Mangilal
Proprietor of Henry Enterprises
Ground Floor, No.39, Peddu Street,
Chennai 600 079
..Petitioner(s)
Vs
State Tax Officer
Vallalar Nagar Assessment Circle,
Integrated Commercial Taxes Department,
Elephant Gate, Chennai 600 001
..Respondent(s)
PRAYER: The Writ Petition is filed under Article 226 of the Constitution of India seeking the issuance of a Writ of Certiorari to call for records of the respondent in the Impugned Orders passed in Ref.No.ZA3305260219320 dated 06.05.2026 cancelling the GST registration and the consequential Impugned Order in Ref.No.ZA330826097342B dated 17.08.2026 rejecting the revocation application and Quash the same and pass such other orders as deem fit in the interest of justice.
WP No. 39628 of 2026
For Petitioner(s):
Mr. Jitendra Kumar
For Respondent(s):
Mr. B. Sivaraman
Government Advocate (T)
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ORDER
The present Writ Petition has been filed challenging the orders dated 06.05.2026 and 17.08.2026 passed by the respondent.
2. The learned counsel for the petitioner submits that the petitioner is a small-time trader engaged in the business of supplying nickel plates, pipes, tubes, and other industrial fittings. Under these circumstances, the respondent issued a show cause notice dated 27.03.2026 proposing the cancellation of the petitioner’s GST registration on the allegation that the petitioner was not conducting business from the registered premises. Pursuant thereto, the petitioner submitted a detailed reply on 08.04.2026. However, the respondent passed an order dated 06.05.2026 in Form GST REG-19, cancelling the petitioner’s GST registration with retrospective effect from 28.07.2025. Aggrieved by the said cancellation, the petitioner filed an application on 08.06.2026 for revocation of the cancellation. In response, the respondent issued another show cause notice proposing to reject the revocation application.
WP No. 39628 of 2026 Thereafter, the petitioner filed a detailed reply dated 03.07.2026 explaining the factual position. However, without properly considering the said reply, the respondent passed the impugned order dated 17.08.2026 in Form GST REG-05, rejecting the petitioner’s application for revocation of cancellation. Challenging the said orders dated 06.05.2026 and 17.08.2026, the petitioner has approached this Court.
3. In response, the learned Government Advocate (Taxes) appearing for the respondent fairly submits that the matter may be remanded to the respondent for fresh consideration.
4. Considering the facts and circumstances of the case and the submissions made by the learned counsel appearing on either side, this Court is of the view that since the petitioner is carrying on business, the respondent is bound to restore the GST registration. Such being the case, this Court is inclined to set aside the impugned orders dated 06.05.2026 and 17.08.2026 passed by the respondent, and accordingly, the same are set aside. Consequent to the setting aside of the impugned orders, the matter is remitted back to the respondent for fresh consideration. The respondent shall issue a fresh notice to the petitioner within a period of one (1) week from the date of receipt of a copy of this order,
WP No. 39628 of 2026 afford the petitioner a reasonable opportunity of a personal hearing, and thereafter pass appropriate orders on merits and in accordance with law within a period of four (4) weeks.
5. With the above directions, this Writ Petition stands disposed of. W.M.P.No.44546 of 2026 filed to dispense with the production of the original impugned orders, is allowed. There shall be no order as to costs. 26-10-2026 Asi To The State Tax Officer, Vallalar Nagar Assessment Circle, Integrated Commercial Taxes Department, Elephant Gate, Chennai 600 001.
WP No. 39628 of 2026 KRISHNAN RAMASAMY, J. Asi WP No. 39628 of 2026 and WMP No.44546 of 2026 26-10-2026