BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED : 22.01.2026 CORAM THE HONOURABLE MR.JUSTICE KRISHNAN RAMASAMY & W.M.P(MD)No.1166 of 2026 Johnson Justin S/o.Johnson No. 22/18, Panchivilai Kannanoor, Kanniyakumari - 629158.

... Petitioner Vs.

The State Tax officer Thuckalay -1 Assessment Circle Kanniyakumari District ... Respondents Prayer:

Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorarified Mandamus, to call for the records of the Respondent in his proceedings in Reference Number ZA3305220959665 dated 24.05.2022 and quash the same and further direct the Respondent to revoke the cancellation of the Registration under the GST Act bearing GSTIN/UIN 33AUJPJ4663K1ZD.

For Petitioner : Mr.A. Satheesh murugan For Respondent : Mr.R.Suresh Kumar, AGP

ORDER

This writ petition has been filed challenging impugned order dated

24.05.2022 passed by the respondent.

2. Mr.R.Suresh Kumar, learned Additional Government Pleader, takes notice on behalf of the respondent.

3. By consent of the parties, the main writ petition is taken up for disposal at the admission stage itself.

4. The learned counsel for the petitioner would submit that the petitioner