BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED : 19.03.2025 CORAM:

THE HONOURABLE MR.JUSTICE VIVEK KUMAR SINGH W.P.(MD)No.7411 of 2025 M/s.Siva Traders, Rep. by its Proprietor, P.Sivakumar, D.84, New Ramnad Road, Teppakulam, Madurai - 625 009. ... Petitioner -vs-

The Superintendent of CGST and C. Excise, Madurai South Range, Madurai Division - I, Madurai. ... Respondent PRAYER: Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorarified Mandamus, to call for the records on the file of the respondent in Reference No.ZA331223066377M, dated 17.12.2023 and to quash the same as illegal arbitrary and direct the respondents to revoke the cancellation of the petitioner's GSTIN/UIN.33AMYPS7483BIZG, within such time as may be directed by this Court.

For Petitioner : Mr.K.Vadivelu For Respondent : Mr.N.Dilip Kumar Senior Standing Counsel

ORDER

Heard Mr.K.Vadivelu, learned counsel for the petitioner and Mr.N.Dilip Kumar, learned Senior Standing Counsel for the respondent.

2. The present Writ Petition is filed challenging the order of cancellation of the registration of the petitioner on the premise that the statutory returns has not been filed fo