# ABIRAMI METALS vs Commercial Tax officer

Court: madras High Court
Date: 2026-07-13
Petitioner: ABIRAMI METALS
Respondent: Commercial Tax officer

[Official PDF on madras High Court website](https://mhc.tn.gov.in/judis/index.php/casestatus/viewpdf/1351025)

## Judgment text (excerpt)

WP No. 25049 of 2026 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 13-07-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 25049 of 2026 Abirami Metals Rep by its Prop. Kannan Palani, 149, Main road, Sennakunam Villupuram Taluk, Villupuram, Tamil Nadu 605 755 ..Petitioner(s) Vs 1. Commercial Tax officer Villupuram Circle, Gingee 2. Joint Commissioner Gingee. ..Respondent(s) PRAYER: Writ Petition filed under Article 226 of The Constitution of India praying for the issuance of a Writ of Certiorarified Mandamus, calling for the records relating to the impugned Order for Cancellation of Registration vide FORM GST REG-19 bearing ref No. ZA3302252919477 dated 28.02.2025issued by 1st respondent along with the consequential order of rejection of application for condonation of delay in filing revocation application of cancellation of registration bearing reference No. ZA330526094426C dated 19.05.2026 issued by the 2nd Respondent to quash the same and further direct the 1st Respondent to restore the GST registration of the Petitioner vide GSTIN- 33CNYPP9401M2Z5. __________ Page1 of 6 https://www.mhc.tn.gov.in/judis ( Uploaded on: 17/07/2026 03:46:44 pm ) WP No. 25049 of 20

https://niyam.ai/judgements/high-court/2026/july/abirami-metals-vs-commercial-tax-officer