Madras High Court
Sri. Murugesan Govindan vs The Superintendent on 9 January, 2024
Author: R. Mahadevan
Bench: R.Mahadevan, Mohammed Shaffiq
W.P.Nos. 25793, 32001 of 2022 & 487, 578, 1639, 2519,
2562, 2725, 4437, 4620, 6337, 6415 & 6667 of 2023
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 09.01.2024
CORAM :
THE HONOURABLE MR.JUSTICE R.MAHADEVAN
and
THE HONOURABLE MR. JUSTICE MOHAMMED SHAFFIQ
Writ Petition Nos. 25793, 32001 of 2022 and 487, 578, 1639, 2519, 2562,
2725, 4437, 4620, 6337, 6415 and 6667 of 2023
and
WMP.Nos.24855, 31482 of 2022 and 437, 530, 531, 1754, 2615, 2659, 2660,
2827, 2831, 4460, 4462, 4620, 6375, 6441 and 6730 of 2023
W.P.No.25793 of 2022
Sri. Murugesan Govindan .. Petitioner
Versus
The Superintendent,
(Goods and Service Tax)
Vaniyambadi Range,
Vaniyambadi. ..
Respondent
Writ Petition filed under Article 226 of the Constitution of India praying
to issue a Writ of Certiorarified Mandamus, call for the records of the
respondent in his proceeding in Ref. No.ZA3301220093853 and quash the
proceeding dated 04.01.2022 passed therein and futher direct the respondent to
revive the petitioner's registration in GSTIN/UIN; 33AOTPG7115B1Z8.
For Petitioner : Mr.B.Raveendran
For Respondent
https://www.mhc.tn.gov.in/judis : Mr.A.P.Srinivas
1/15
W.P.Nos. 25793, 32001 of 2022 & 487, 578, 1639, 2519,
2562, 2725, 4437, 4620, 6337, 6415 & 6667 of 2023
Senior Standing Counsel
W.P.No.32001 of 2022
M/s.K.Devisri Enterprises,
Represented by its Proprietor,
Mr.A.Karthikeyan,
No.48, Mariamman Koil Street,
Seethakuppam, Cuddalore - 607 003.
.. Petitioner
Versus
1. The Additional Commissioner of GST (Appeals),
Coimbatore,
Circuit office at Trichy Commissionerate,
No.1, Williams Road, Cantonment,
Tiruchirapalli - 620 001.
2. The Assistant Commissioner of GST,
Cuddalore Division, Cuddalore.
3. The Superintendent of GST,
Cuddalore Range,
Cuddalore. ..
Respondents
Writ Petition filed under Article 226 of the Constitution of India praying
to issue a Writ of Certiorarified Mandamus, calling for the records pertining to
the order passed by the first respondent in A.No.83/2022 - GST, dated
15.11.2022 and quash the same, it as illegal and arbitrary and against the
principles of natural justice and consequently directing the first respondent to
taken on file petitioner's appeal filed under section 107 (1) of The Goods and
Service tax Act 2107 and consider the same for revocationof the cancellation of
GST registration.
For Petitioner
https://www.mhc.tn.gov.in/judis
: Mr.R.Chakkaravarthy
2/15
W.P.Nos. 25793, 32001 of 2022 & 487, 578, 1639, 2519,
2562, 2725, 4437, 4620, 6337, 6415 & 6667 of 2023
For Respondents : Mr.S.R.Sundar
Senior Standing Counsel
W.P.No.487 of 2023
M/s. Annai Construction,
Rep. by Proprietorship Mohanraja,
42R, MIG, Nandhanar Street,
Maraimalai Nagar, Kancheepuram - 603209.
.. Petitioner
Versus
Superintendent,
Chennai Outer Commissionerate,
Maraimalai Nagar Division,
Chengalpattu Range. ..
Respondent
Writ Petition filed under Article 226 of the Constitution of India praying
to issue a Writ of Certiorarified Mandamus, calling for the record relating to
impugned cancellation order bearing reference no ZA330122007845Z dated
04.01.2022 passed by the respondent and quash the same and consequently
pass directions to the respondent to restore GST registration of the peitioner
and thus render justice.
For Petitioner : Mr.G.Natarajan
For Respondent : Mr.Pramodkumar Chopda
Standing Counsel
W.P.No.578 of 2023
Tvl. SSG Metals,
Rep. by its proprietor Mr. Janarthanan,
72/2, Nanaippa Naicken Street,
Park Town, Chennai - 03.
https://www.mhc.tn.gov.in/judis
.. Petitioner
3/15
W.P.Nos. 25793, 32001 of 2022 & 487, 578, 1639, 2519,
2562, 2725, 4437, 4620, 6337, 6415 & 6667 of 2023
Versus
The Assistant Commissioner (ST),
Park Town Assessment Circle, Zone - I,
Chennai North, Chennai - 03. ..
Respondent
Writ Petition filed under Article 226 of the Constitution of India praying
to issue a Writ of Certiorarified Mandamus, calling for the records of the
respondent proceedings in ZA33032220526206 [GSTIN:33ASYPJ1504G1ZT]
dated 12.03.2022 and quash the same being illegal, invalid without jurisdiction
and violated the principles of natural justice, consequently, direct the
respondents to revoke the cancellation of the petitioner's
GSTIN:33ASYPJ1504G1ZT.
For Petitioner : Mr.D.Vijayakumar
For Respondent : Mr.Haja Nazirudeen,
Additional Advocate General
assisted by Mr.M.Venkateswaran,
Special Government Pleader
W.P.No.1639 of 2023
M/s. Petromax,
Represented by its Proprietor, Selvam,
No.29, 3rd Street, Santhi Nagar,
Adambakkam, Chennai - 600 088. .. Petitioner
Versus
1. The Appellate Authority /
The Joint Commissioner of GST (Appeals - II),
O/o. The Commissioner of GST &
Central Excise (Appeals - II),
Newry Towers, 2nd floor, No.2054/I, II Avenue,
12th Main Road, Anna Nagar,
Chennai -600 040.
https://www.mhc.tn.gov.in/judis
4/15
W.P.Nos. 25793, 32001 of 2022 & 487, 578, 1639, 2519,
2562, 2725, 4437, 4620, 6337, 6415 & 6667 of 2023
2. The Superintendent of GST & Central Excise,
Range - II, Alandur Division,
Chennai. ..
Respondents
Writ Petition filed under Article 226 of the Constitution of India praying
to issue a Writ of Certiorarified Mandamus, calling for the records of the
second respondent pertaining to tthe impugned order dated 08.06.2022 in
Reference Number : ZA330622034581W and the records of the first
respondent pertaining to the impugned order daed 26.12.2022 passed in order
-in-Appeal No.356/2022 (GSTA-II (JC) and quash the same and consequently
direct the respondents to revoke the canellation of the GST registration of the
petitioner's firm.
For Petitioner : Mr.P.Suresh Babu
For Respondents : M/s.K.Mohana Murali
Senior Panel Counsel
W.P.No.2519 of 2023
Thangarah Ravindran,
Proprietor M/s. Play Factory 24 x 7,
No.1, Dharmaraja Kovil Street,
Paruthipattu, Avadi, Chennai,
Tamil Nadu 600 071. .. Petitioner
Versus
Assistant Commissioner of Central Tax,
Integrated Commercial Tax Office Complex,
North Chennai, Wall Tax Road, Chennai - 03.
.. Respondent
Writ Petition filed under Article 226 of the Constitution of India praying
to issue a Writ of Certiorarified Mandamus, calling for the records relating to
https://www.mhc.tn.gov.in/judis
5/15
W.P.Nos. 25793, 32001 of 2022 & 487, 578, 1639, 2519,
2562, 2725, 4437, 4620, 6337, 6415 & 6667 of 2023
the impugned order Reference Number ZA330322087660R dated 21.03.2022
passed by the respondent, quash the same and direct the respondent to pass
orders after considering the returns filed by the petitioner and submissions
made by the petitioner.
For Petitioner : Mr.N.V.Balaji
For Respondent : Mr.Haja Nazirudeen,
Additional Advocate General
assisted by Mr.M.Venkateswaran,
Special Government Pleader
W.P.No.2562 of 2023
Tvl. L.K.D.Enterprises
Rep. by its Proprietrix Mrs. K. Lakshmi
No.193, Mathur Main Road,
Mathur, Kancheeuram - 602 105. .. Petitioner
Versus
The Superintendent,
Sriperumpudur assessment circle,
Zone XII, Chennai South,
Vellore - 632 001. ..
Respondent
Writ Petition filed under Article 226 of the Constitution of India praying
to issue a Writ of Certiorari, calling for the records of the respondent in
Reference Number: ZA330322011180J [GSTIN : 33ASAPL7602B1ZE] dated
03.03.2022 and quash the same is illegal, invalid and violated the principles of
natural justice and also violated the constitutional rights of the petitioner.
For Petitioner : Mr.D.Vijayakumar
For Respondent : Mr.A.P.Srinivas
Senior Panel Counsel
https://www.mhc.tn.gov.in/judis
6/15
W.P.Nos. 25793, 32001 of 2022 & 487, 578, 1639, 2519,
2562, 2725, 4437, 4620, 6337, 6415 & 6667 of 2023
W.P.No.2725 of 2023
V.Gowri
Sole Proprietor of Sri Senthilmurugan Services,
A-3, Rural Industrial Estate,
Kattukuppam, Puducherry - 607 402. ..
Petitioner
Versus
1. Union Teritory of Puducherry,
Represented by Commissioner (ST)
Commercial Taxes Department,
Ellapillaichavady, Puducherry - 605 005.
2. The Commercial Tax Officer,
Service Division, Puducherry.
.. Respondents
Writ Petition filed under Article 226 of the Constitution of India praying
to issue a Writ of Certiorarified Mandamus calling for the records leading to
the issuance of cancellation order bearing reference No.ZA340122002143K
dated 23.01.2022 by the Second Respondent herein and quash the same, and
further direct the respondents to permit the petitioner to file application for
seeking revocation of the registration cancellation.
For Petitioner : Mr.Adithya Reddy
For Respondents : Mr.V.Vasanthakumar,
Additional Government Pleader
W.P.No.4437 of 2023
Arumuka Construction
Represented by its Managing Partner,
Palanimuthu Arumugam,
No.734/153, Mahur,
Periyakrishnapuram Post,
Salem - 636 115.
https://www.mhc.tn.gov.in/judis
.. Petitioner
7/15
W.P.Nos. 25793, 32001 of 2022 & 487, 578, 1639, 2519,
2562, 2725, 4437, 4620, 6337, 6415 & 6667 of 2023
Versus
Superintendent of GST & Central Excise
Attur (Rural)
Salem II Division Commissionerate
No.1-E, Perumal Street,
South Udayarpalayam,
Attur, Salem - 636 001. ..
Respondent
Writ Petition filed under Article 226 of the Constitution of India praying
to issue a Writ of Certiorarified Mandamus calling for the impugned
proceedings of the respondent passed in reference number ZA3301220495603
dated 13.01.2022 and quash the same, as the impugned proceedings of the
respondent is in violation of principles of natural justice, cryptic, arbitrary and
further direct the respondent to restore and activate the registration of the
petitioner granted under the CGST Act 2017.
For Petitioner : Mr.N.Murali
For Respondent : Mr.A.P.Srinivas
Senior Panel Counsel
W.P.No.4620 of 2023
Manikandan Sundarammal,
No.8/9 Palakad Road,
K.G. Chavadi, Coimbatore - 641 105,
Coimbatore District. .. Petitioner
Versus
The Assistant Commissioner (Circle),
Perur, Coimbatore District.
.. Respondent
Writ Petition filed under Article 226 of the Constitution of India praying
https://www.mhc.tn.gov.in/judis
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W.P.Nos. 25793, 32001 of 2022 & 487, 578, 1639, 2519,
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to issue a Writ of Certiorari calling for the records on the files of the impugned
proceedings of the respondent in Form GST ReG-19 - Reference
No.ZA330822025406T dated 08.08.2022 and quash the same, as being in
violation of the orders passed by this Court in WP.No.10663 of 2022 dated
17.08.2022 (batch).
For Petitioner : Mr.S.Rajasekar
For Respondent : Mr.Haja Nazirudeen,
Additional Advocate General
assisted by Mr.M.Venkateswaran,
Special Government Pleader
W.P.No.6337 of 2023
M/s. I Solutions Tele Network Pvt. Ltd.,
No.38/11, 4th floor, Status Quo Buildings,
Sterling road, Nugambakkam,
Chennai 600 034. .. Petitioner
Versus
1. The Deputy commissioner (ST),
GST - Appeal, Chennai - I,
Chennai - 600 006.
2. The Assistant Commissioner (Circle),
Valluvar Kottam, Chennai.
.. Respondents
Writ Petition filed under Article 226 of the Constitution of India praying
to issue a Writ of Certiorarified Mandamus calling for the records of the first
respondent in his proceeding in RC No.1431/2022/A1 and quashthe
proceeding dated 05.01.2023 passed therein and further direct the second
https://www.mhc.tn.gov.in/judis
9/15
W.P.Nos. 25793, 32001 of 2022 & 487, 578, 1639, 2519,
2562, 2725, 4437, 4620, 6337, 6415 & 6667 of 2023
respondent to revive the petitioner's registration in GSTIN/UIN;
33AACCI4304A1ZG.
For Petitioner : Mr.B.Raveendran
For Respondents : Mr.Haja Nazirudeen,
Additional Advocate General
assisted by Mr.M.Venkateswaran,
Special Government Pleader
W.P.No.6415 of 2023
Sri. Solai Chandru,
No.28, Kasthiri Bai Avenue 2nd street,
S.S.Puram, Thiruverkadu,
Chennai 600 077. .. Petitioner
Versus
1. The Appellate Authority,
Goods and service Tax, Chennai.
2. The Assistant Commissioner,
Thiruverkadu, Chennai.
.. Respondents
Writ Petition filed under Article 226 of the Constitution of India praying
to issue a Writ of Certiorari call for the records of the second respondent in
Reference No.ZA330922075170S (GSTIN:33BIDPC6569C1ZL) and quash
the impugned proceeding dated 23.09.2022 passed therein.
For Petitioner : Mr.B.Raveendran
For Respondents : Mr.Haja Nazirudeen,
Additional Advocate General
assisted by Mr.M.Venkateswaran,
Special Government Pleader
W.P.No.6667 of 2023
Vasudevan Kumaran
Partnership M/s Geo Plast Tech,
Plot Nos.33 34, Balagangadar Tilak Street,
https://www.mhc.tn.gov.in/judis
10/15
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VGN Avenue, Kumananchavadi, Poonamallee,
Chennai, Tamil Nadu 600 056. .. Petitioner
Versus
Assistant Commissioner of Central Tax,
Integrated Commercial Tax Office Complex,
North Chennai, Wall Tax Road, Chennai - 03.
.. Respondent
Writ Petition filed under Article 226 of the Constitution of India praying
to issue a Writ of Certiorarified Mandamus calling for the records relating to
the impugned order Reference Number ZA3302222570724 dated 28.02.2022
passed by the respondent, quash the same and direct the respondent to pass
orders after considering the returns filed by the petitioner and submissions
made by the petitioner.
For Petitioner : Mr.N.V.Balaji
For Respondent : Mr.A.P.Srinivas
Senior Panel Counsel
COMMON ORDER
(Order of the Court was made by R. MAHADEVAN, J.) The learned counsel appearing for the petitioner in all these writ petitions sought permission of this Court to withdraw these matters and also made an endorsement to that effect in the Court bundles.
2. In view of the submission and endorsement made by the learned counsel for the petitioner in all these writ petitions, all these cases stand https://www.mhc.tn.gov.in/judis 11/15 W.P.Nos. 25793, 32001 of 2022 & 487, 578, 1639, 2519, 2562, 2725, 4437, 4620, 6337, 6415 & 6667 of 2023 dismissed as withdrawn. No costs. Consequently, connected miscellaneous petitions are closed.
[R.M.D., J.] [M.S.Q.,
J.]
09.01.2024
Index : Yes / No
Internet : Yes / No
av
To
1. The Superintendent,
(Goods and Service Tax)
Vaniyambadi Range,
Vaniyambadi.
2. The Additional Commissioner of GST (Appeals), Coimbatore, Circuit office at Trichy Commissionerate, No.1, Williams Road, Cantonment, Tiruchirapalli - 620 001.
3. The Assistant Commissioner of GST, Cuddalore Division, Cuddalore.
4. The Superintendent of GST, Cuddalore Range, Cuddalore.
5. The Superintendent, Chennai Outer Commissionerate, Maraimalai Nagar Division, Chengalpattu Range.
6. The Assistant Commissioner (ST), Park Town Assessment Circle, Zone - I, Chennai North, Chennai - 03.
https://www.mhc.tn.gov.in/judis 12/15 W.P.Nos. 25793, 32001 of 2022 & 487, 578, 1639, 2519, 2562, 2725, 4437, 4620, 6337, 6415 & 6667 of 2023
7. The Appellate Authority / The Joint Commissioner of GST (Appeals - II), O/o. The Commissioner of GST & Central Excise (Appeals - II), Newry Towers, 2nd floor, No.2054/I, II Avenue, 12th Main Road, Anna Nagar, Chennai -600 040.
8. The Superintendent of GST & Central Excise, Range - II, Alandur Division, Chennai.
9. The Assistant Commissioner of Central Tax, Integrated Commercial Tax Office Complex, North Chennai, Wall Tax Road, Chennai - 03.
10. The Superintendent, Sriperumpudur assessment circle, Zone XII, Chennai South, Vellore - 632 001.
11. Union Teritory of Puducherry, Represented by Commissioner (ST) Commercial Taxes Department, Ellapillaichavady, Puducherry - 605 005.
12. The Commercial Tax Officer, Service Division, Puducherry.
13. Superintendent of GST & Central Excise Attur (Rural), Salem II Division Commissionerate No.1-E, Perumal Street, South Udayarpalayam, Attur, Salem - 636 001.
14. The Assistant Commissioner (Circle), Perur, Coimbatore District.
15. The Deputy commissioner (ST), https://www.mhc.tn.gov.in/judis 13/15 W.P.Nos. 25793, 32001 of 2022 & 487, 578, 1639, 2519, 2562, 2725, 4437, 4620, 6337, 6415 & 6667 of 2023 GST - Appeal, Chennai - I, Chennai - 600 006.
16. The Assistant Commissioner (Circle), Valluvar Kottam, Chennai.
17. The Assistant Commissioner of Central Tax, Integrated Commercial Tax Office Complex, North Chennai, Wall Tax Road, Chennai - 03.
R. MAHADEVAN, J.
and MOHAMMED SHAFFIQ, J.
av Writ Petition Nos. 25793, 32001 of 2022 and 487, 578, 1639, 2519, 2562, 2725, 4437, 4620, 6337, 6415 and 6667 of 2023 https://www.mhc.tn.gov.in/judis 14/15 W.P.Nos. 25793, 32001 of 2022 & 487, 578, 1639, 2519, 2562, 2725, 4437, 4620, 6337, 6415 & 6667 of 2023 09.01.2024 https://www.mhc.tn.gov.in/judis 15/15