Madras High Court
WP(MD)/30778/2026 of S Vigneshwaran Vs The Assistant Commissioner (ST) on 30 October 2026
WP(MD) No. 30778 of 2026
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT
DATED: 30-10-2026
CORAM
THE HON'BLE MR. JUSTICE SENTHILKUMAR
RAMAMOORTHY
WP(MD) No. 30778 of 2026
CNR:{HCMD011525892026}
AND
S Vigneshwaran
Proprietor, M/s. Vetri Vinayagar Enterprises, GSTIN 33PJOPS5310D1ZZ, No. 278, Mahalakshmi Kovil 5th Street, Solai Azhagupuram, Madurai, Tamil Nadu 625 011.
..Petitioner(s)
Vs
The Assistant Commissioner (ST)
Jaihindpuram Assessment Circle,
Madurai West Division,
Madurai, Tamil Nadu - 625 011.
..Respondent(s)
PRAYER: Writ Petition, filed under Article 226 of the Constitution of India, praying this court to issue a Writ of Certiorari, calling for the records relating to the impugned Order dated 01.09.2026 in FORM GST
REG-19 bearing Reference No. ZA3309260037697 and the antecedent Show Cause Notice dated 18.08.2026 in FORM GST REG-17 bearing Reference No. ZA330826101465O, passed by the Respondent, quash the same as arbitrary and illegal.
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WP(MD) No. 30778 of 2026
For Petitioner(s)
:Mr.V.Sudhan
For Respondent(s)
:Ms.P.Sudarkodi Natchiyar
Government Advocate (Taxes)
ORDER
An order of cancellation of the petitioner’s GST registration on the ground that such registration was obtained by fraud, wilful misstatement or suppression of facts is challenged in this Writ Petition.
2. Adverting to the Show Cause Notice and the impugned order, learned counsel for the petitioner submits that the Show Cause Notice merely refers to the filing of the application with susceptible documents. She contends that the petitioner was not in a position to meaningfully respond because of the vague nature of the Show Cause Notice.
3. Ms.P.Sudarkodi Natchiyar, learned Government Advocate (Taxes), accepts notice for the respondent.
4. On examining both the Show Cause Notice and the impugned order, I find that the Show Cause Notice is bereft of necessary particulars to enable the taxable person to respond meaningfully. In particular, the proper officer has failed to identify the susceptible documents and state as to why said documents are susceptible.
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WP(MD) No. 30778 of 2026
5. For reasons set out above, impugned order is unsustainable and is hereby set aside. It is open to the respondent to issue a Show Cause Notice providing necessary particulars. Such Show Cause Notice shall be duly replied to by the petitioner. After providing a reasonable opportunity to the petitioner, a fresh order shall be issued.
6. This Writ Petition is disposed of on these terms. There shall be no order as to costs. Consequently, connected miscellaneous petitions are closed. 30-10-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No apd To The Assistant Commissioner (ST) Jaihindpuram Assessment Circle Madurai West Division Madurai, Tamil Nadu - 625 011
WP(MD) No. 30778 of 2026 SENTHILKUMAR RAMAMOORTHY, J. apd WP(MD) No. 30778 of 2026 AND
30-10-2026
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