M/S.Manikanda Boopathi vs The Superintendent

WP No. 25430 of 2026 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 13-07-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 25430 of 2026 M/S.Manikanda Boopathi Proprietor of SS Enterprises, 2/6A, Main Road, Nagore Kottagam, Nagapattinam- 611002. ..Petitioner(s) Vs The Superintendent Triuvarur Range, Tiruvarur. ..Respondent(s) PRAYER: Writ Petition is filed under Article 226 of the Constitution of India, for issuance of Writ of Certiorarified Mandamus, calling for the records relating to the impugned Order in GSTIN No. 33ATEPM8830H1ZN bearing a Ref No. ZA3311240031791 dated 02.11.2024 issued by the Respondent and quash the same, and further direct the Respondent to restore the GST registration of the Petitioner vide GSTIN No.33ATEPM8830H1ZN. For Petitioner(s): Mr.S.Kannan For Respondent(s): Mr.S.M.Deenadayalan Senior Standing Counsel ORDER The petitioner challenges an order of cancellation of his GST registration. The petitioner was a registered person under applicable GST laws. Pursuant to a show cause notice dated 02.11.2024 stating that the petitioner had not filed GST monthly returns regularly, the impugned order was issued. __________ Page1 of 4 https://www.m