BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED : 23.01.2026 CORAM THE HONOURABLE MR.JUSTICE KRISHNAN RAMASAMY & W.M.P(MD)No.1381 of 2026 Tvl. Rabah Traders Represented by its Proprietor M. Shunmugaraj

12, Pillayar Kovil Street Melakulavanigarpuram Kurichi Main Road Tirunelveli - 627 005.

... Petitioner Vs.

1. The Deputy Commissioner Appeal (CT)

Integrated Commercial Taxes Building

1st Floor, Dr. MGR Bus Stand, Tirunelveli.

2. The Assistant Commissioner (ST)

Tirunelveli Junction Circle Integrated Commercial Taxes Building

1st Floor, Dr. MGR Bus Stand, Tirunelveli.

... 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 on the file of the 1st respondent in Reference No. ZD331225331839A dated 22.12.2025 and to quash the same as arbitrary, and direct the respondents to revoke the cancellation of petitioners GSTN registration No. 33GKHPS3583M1ZF within such time as may be directed by this Honble Court.

For Petitioner : Mr.B Naveenkumar For Respondent : Mr.R.Suresh Kumar, AGP

ORDER

This writ petition has been filed challenging impugned order dated

22.12.2025 passed by the respondent.

2.