BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED : 10.02.2026 CORAM THE HONOURABLE MR.JUSTICE KRISHNAN RAMASAMY V Ubahara Kebin S/o. Visuwasam GSTN 33ABQPU6775K1ZP 4 NA, Opp.To Police Station Main Road, Kanyakumari 629702.

... Petitioner Vs.

The Commercial Tax Officer Nagercoil Rural Assessment Circle C.T. Buildings, Nagarcoil.

... Respondent 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 respondent in Reference No ZA330525122274W dated 21/05/2025 and to quash the same. as illegal , arbitrary , and direct the respondents to revoke the cancellation of petitioners GSTIN registration No 33ABQPU6775K1ZP 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

21.05.2025 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 counse