BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED : 12.02.2026 CORAM THE HONOURABLE MR.JUSTICE KRISHNAN RAMASAMY & W.M.P(MD)No.3172 of 2026 Thankappan Kumar ... Petitioner Vs.

The Superintendent Marthandam Range Kanniyakumari District ... 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 of the Respondent in his proceedings in Reference Number ZA330725382569Z dated 28.07.2025 and quash the same and further direct the Respondent to revoke the cancellation of the Registration under the GST Act bearing GSTIN/UIN 33DPWPK8801P1Z0.

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

ORDER

This writ petition has been filed challenging impugned order dated

28.07.2025 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 for the petitioner would submit that due to financial and health problems, the petitioner had failed to file GST Returns continuously for a period of