# M/s Om Sai beverages, vs The Commercial Tax officer

Court: madras High Court
Date: 2026-06-19
Petitioner: M/s Om Sai beverages,
Respondent: The Commercial Tax officer

[Official PDF on madras High Court website](https://mhc.tn.gov.in/judis/index.php/casestatus/viewpdf/1342347)

## Judgment text (excerpt)

WP No. 22016 of 2026 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 19-06-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 22016 of 2026 M/s Om Sai Beverages, Represented by its proprietor M. Sivakumar, No 30/6 Vimala Flats, Somiah Street, Agaram, Perambur, Chennai 600 082. ..Petitioner Vs The Commercial Tax officer Perambur Assessment Circle, Chennai. ..Respondent 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 in his proceedings in Reference Number - ZA330725185921A quash the order dated 16.07.2025 passed therein and further direct the respondent to restore and activate the registration of the petitioner in GSTIN / UIN – 33BAPPS5172R1ZQ. For Petitioner: Mr. P.V.Sudakar For Respondent: Mr. R. Sethu Prabakaran Government Counsel (Tax) __________ Page1 of 6 https://www.mhc.tn.gov.in/judis ( Uploaded on: 23/06/2026 01:19:17 pm ) WP No. 22016 of 2026 ORDER The petitioner challenges an order of cancellation of his GST registration. The petitioner is a dealer in beverages and was a registered person under applicable GST laws. Pursuant to a show cause notice dated

https://niyam.ai/judgements/high-court/2026/june/m-s-om-sai-beverages-vs-the-commercial-tax-officer