GST Registration Cancellation Quashed as Demand in Order Exceeded SCN

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...