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GST Registration Cancellation Quashed as Demand in Order Exceeded SCN
Case Law Details
- Case Name
- Tvl. Ponnian Jaya Singh Vs Assistant Commissioner (Madras High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Madras High Court
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Tvl. Ponnian Jaya Singh Vs Assistant Commissioner (Madras High Court)
The petitioner, a registered dealer and Class-I contractor under the Tamil Nadu Goods and Services Tax Act, 2017, challenged an order dated 29 August 2025 cancelling his GST registration. His business premises were inspected on 8 and 9 January 2025 under Section 67, after which the department alleged tax evasion and issued a show cause notice on 25 July 2025 proposing cancellation of registration and simultaneously suspending it. The petitioner neither submitted a reply nor attended the personal hearing, leading to the cance...



