BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED : 21.01.2026 CORAM THE HONOURABLE MR.JUSTICE KRISHNAN RAMASAMY Robinson Joseph GSTN 33ASXPR6745E3Z3

4-42A, Mele Adaikkakuzhy Veedu Adaikkakuzhy, Edaikodu Kanniyakumari - 629153 ... Petitioner Vs.

The Assistant Commissioner Kuzhithurai Assessment Circle Commercial Tax Buildings Kuzhithurai.

... Respondents Prayer:

Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorari, to call for the records on the file of the respondent in Reference No ZA330525133824M dated 23/05/2025 and to quash the same as illegal , arbitrary , and direct the respondents to revoke the cancellation of petitioners GSTN registration No 33ASXPR6745E3Z3 within such time as may be directed by this Honble Court.

For Petitioner : Mr.Sudalai Muthu N For Respondent : Mr.R.Suresh Kumar, AGP

ORDER

This writ petition has been filed challenging impugned order dated

23.05.2025 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 fo