BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED : 29.01.2026 CORAM THE HONOURABLE MR.JUSTICE KRISHNAN RAMASAMY & W.M.P(MD)Nos.1690 & 1692 of 2026 Sambandam Chandrasekaran S/o. Sambandam Proprietor of M/s. Sekaran Sound Service No.1864, Raja Veethi Karanthai, Thanjavur - 613 002.

... Petitioner Vs.

1. The Joint Commissioner of GST and Central Excise (Appeals)

Coimbatore, Trichy Circuit Office No.1, Williams Road, Cantonment Trichy - 620 001.

2. The Superintendent of GST and Central Excise Thanjavur - I Range, Thanjavur.

... Respondents Prayer:

Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorarified Mandamus, calling for the records relating to the impugned order passed by the 2nd respondent in Reference No.ZA330823040583O dated 08.08.2023 and the consequential impugned order passed by the 1st respondent in his proceedings in A.No.19/2025-GST (TRY) (JC) dated 30.04.2025 and quash the same as illegal and arbitrary and consequently directing the respondents to a restore the petitioners GST Registration bearing GSTIN - 33ACZPC0385P2ZZ within a time frame as fixed by this Honble Court.

For Petitioner : Mr.T.Pradeep For Respondent : Mr.N.