Madras High Court
WP(MD)/31644/2026 of M/s. IRON FUSION TRADERS Vs THE ASSISTANT COMMISSIONER (GST) on 10 November 2026
WP(MD) No. 31644 of 2026
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT
DATED: 10-11-2026
CORAM
THE HON'BLE MR.JUSTICE SENTHILKUMAR RAMAMOORTHY
WP(MD) No. 31644 of 2026
CNR:{HCMD011588672026}
M/s. IRON FUSION TRADERS,
GSTIN - 33CMKPP3292D1ZO,
SF No.615, Bathalagundu Main Road,
Begam Sahiba Nagar,
Kuttiapattiyi,
Dindigul District - 624 002.
Represented by its Proprietor / Authorised Signatory, Paulpandi, S/o. Selvaraj, 25 A7, Thirumalaisamypuram Nagal Nagar, Adiyanuthu, Dindigul - 624 003.
..Petitioner(s)
Vs
The Assistant Commissioner (GST),
Dindigul Town Assessment Circle,
Commercial Taxes Building,
Sub Collector Office Road, Dindigul.
..Respondent(s)
PRAYER: Writ Petition filed under Article 226 of the Constitution of India, praying this Court for issuance of a Writ of Certiorarified Mandamus, to call for records pertaining to the impugned order of cancellation of registration in FORM GST REG-19 bearing registration reference Number ZA3309260912469 dated 16.09.2026 and the consequential FORM GST REG-23 bearing registration reference Number ZA3309263132440 dated 30.09.2026 issued by the respondent and quash the same as illegal, invalid, without jurisdiction and violated the principles of natural justice and consequently direct the respondent to
WP(MD) No. 31644 of 2026
restore the petitioner's GST Registration bearing No.GSTIN
33CMKPP3292D1ZO within the stipulated time fixed by this Court.
For Petitioner
: Mr.R.Rajaraman
For Respondent
: Ms.P.Sudarkodi Nachiar
Government Advocate (Taxes)
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ORDER
The petitioner's GST registration was cancelled with effect from 17.06.2025 on the ground that he does not not carry on business from the declared place of business. The petitioner applied for revocation of cancellation on 22.09.2026. The present Writ Petition relates to these developments.
2. Accepting notice for the sole respondent, Ms. P.Sudarkodi Nachiyar, learned Government Advocate (Taxes), submits that the petitioner was called upon to submit several documents, such as ledger accounts for the financial years 2025-2026 and 2026-2027, bank statements and income tax returns. She adds that the petitioner failed to submit said documents or appear at the hearing on 05.10.2026. She confirms that the application for revocation of cancellation has not been decided till date.
WP(MD) No. 31644 of 2026
3. In these circumstances, without making any observations on the merits, this Writ Petition is disposed of upon the following terms:
i. The petitioner is directed to submit documents called for under communication dated 30.09.2026 within fifteen (15) days from the date of receipt of a copy of this order.
ii. Within thirty (30) days therefrom, the proper officer is directed to issue a speaking order on the application for revocation of cancellation.
iii. There shall be no order as to costs. 10-11-2026 Index: No Speaking Neutral Citation: No JEN To The Assistant Commissioner (GST), Dindigul Town Assessment Circle, Commercial Taxes Building, Sub Collector Office Road, Dindigul.
WP(MD) No. 31644 of 2026 SENTHILKUMAR RAMAMOORTHY, J. JEN WP(MD) No. 31644 of 2026 10-11-2026