THE HONOURABLE MR.JUSTICE D.BHARATHA CHAKRAVARTHY Shahul Hameed Nagoor Meeran Mohamed Sithiq, GSTIN 33BKWPM2145M1ZN, 28, Premier Studio Street, Police Station Road, Nagercoil, Kanniyakumari - 629001 ... Petitioner vs.

The Commercial Tax Officer, Nagercoil-1 Assessment Circle, C.R.Buildings, Nagercoil. ... RespondentPRAYER :Writ Petition filed under Article 226 of the Constitution of India praying for issuance of a Writ of Certiorarified Mandamus, to call for the records on the file of the respondent in Reference No.ZA331025050457U dated 13.10.2025 and to quash the same as illegal, arbitrary and direct the respondent to revoke the cancellation of petitioner's GSTN Registration No. 33BKWPM2145M1ZN within such time as may be directed by this Court.

For Petitioner : Mr.N.Sudalai Muthu For Respondent : Mr.R.Suresh Kumar Additional Government Pleader

ORDER

The prayer in the writ petition is to quash the order dated 13.10.2025 and direct the respondent to revoke the cancellation of the petitioner's GSTN Registration No.33BKWPM2145M1ZN.

2.When the matter came up for hearing today, both the learned counsel were ad idem that the matter is covered by the judgment of this Court in Tvl.Suguna Cutpi