BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED : 27.01.2026 CORAM THE HONOURABLE MR.JUSTICE KRISHNAN RAMASAMY & W.M.P(MD)No.1539 of 2026 Thomas Samuvelraj S/o.T.Paul Pandian No. 1192/1, Sankarankoil Rajapalayam Main Road Reddipatti Bus Stop, Thenmalai Panchayat Sivakiri Taluk, Tenkasi District-627757 ... Petitioner Vs.

The Assistant Commissioner Rajapalayam-1 Assessment Circle Virudhunagar 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 ZA330325099033Q dated 14.03.2025 and quash the same and further direct the Respondent to revoke the cancellation of the Registration under the GST Act bearing GSTIN/UIN 33BEUPT5290L1ZL.

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

ORDER

This writ petition has been filed challenging impugned order dated

14.03.2025 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 st