# M/s.Jai Udhaya Industries, vs The State Tax Officer

Court: madras High Court
Date: 2026-06-29
Petitioner: M/s.Jai Udhaya Industries,
Respondent: The State Tax Officer

[Official PDF on madras High Court website](https://mhc.tn.gov.in/judis/index.php/casestatus/viewpdf/1344813)

## Judgment text (excerpt)

WP No. 45336 of 2025 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 29-06-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 45336 of 2025 & WMP No.50490 of 2025 M/s.Jai Udhaya Industries, Rep by its Proprietrix and Authorized Signatory, Raman Bhuvaneswari No.10, PidariyarKoil Lane,Broadway,Chennai-600 001 ..Petitioner(s) Vs The State Tax Officer Muthialpet Assessment circle, C.T.Buildings, Elephant Gate, Chennai. ..Respondent(s) PRAYER: This writ petition is filed under Article 226 of the Constitution of India praying to issue a writ of Certiorarified Mandamus to call for the records of the impugned order of the respondent in Reference NumberZA330722030684Q dated 08.07.2022 and quash the same with respect to cancellation of registration with retrospective effect i.e., from 05.12.2019 from the date of registration alone and consequentially direct the respondent to cancel the petitioners G.S.T Registration in G.S.T.No.33AHOPB8249B1ZK with prospective effect i.e., which is from the date of Form-10 on 12.07.2022 pass. For Petitioner(s): Mr.A.Ilayaperumal For Respondent(s): Ms.Amirta Poonkodi Dinakaran, Government Cousnel (T) __________ Page1 of 4 https://www.mhc.tn.go

https://niyam.ai/judgements/high-court/2026/june/m-s-jai-udhaya-industries-vs-the-state-tax-officer