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2026 Supreme(Online)(Mad) 27088

IN THE HIGH COURT OF JUDICATURE AT MADRAS
C.SARAVANAN, J
Arumugam Vijayananth – Appellant
Versus
The Superintendent, Tirupur Taluk Tirupur-II – Respondent


Advocates:
For the Appellants/Petitioners: Mr.S.Kannan
For the Respondents: Mr.S.M.Deenadayalan, Senior Standing Counsel

Table of Content
1. admission stage disposal against gst registration cancellation. (Para 2 , 3)
2. precedent covers failure to reply to show cause notice. (Para 4 , 5)
3. petition allowed per prior case directions with conditions. (Para 6)

O R D E R

Heard the learned counsel for the Petitioner and the learned Senior Standing Counsel for the Respondent.

2. This Writ Petition is being disposed of at the stage of admission itself with the consent of the learned counsel for the Petitioner and the learned counsel for the Respondents.

3. The Petitioner is before this Court against the Impugned Order for Cancellation of Registration dated 26.03.2025, whereby the Petitioner’s registration cancelled in pursuant to the Show Cause Notice issued under Form GST REG-17/31 dated 12.02.2025, on the ground that the Petitioner failed to reply the same.

4. The learned counsel for the Petitioner submitted that this case is covered by the decision of this Court, in Tvl. Suguna Cut Piece Center, Represented by its Authorized Signatory v. The Appellate Deputy Commissioner (ST) (GST), Salem and another, (2022) 99 GSTR 386.

5. Both the learned counsel for the Petitioner and the learned Senior Standing Counsel for

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