Tvl. El Tech Power System Private Limited Vs Assistant Commissioner (ST) (Madras High Court)
The petitioner challenged a notice dated 27.02.2026 issued in Form GST REG-17 proposing cancellation of its GST registration and simultaneously suspending the registration with effect from 27.02.2026.
The records showed that the second respondent had recorded a statement from the petitioner under Section 67 of the TNGST Act, 2017 on 14.11.2025. Based on an inspection conducted on 13.11.2025 and the statement recorded on 14.11.2025, the first respondent issued the show cause notice dated 27.02.2026 proposing cancellation of the petitioner’s GST registration. A personal hearing was also scheduled for 05.03.2026.
The petitioner approached the High Court on 05.03.2026 challenging the notice. The Additional Government Pleader contended that the writ petition was premature.
The Court observed that the impugned notice proposed cancellation of the petitioner’s GST registration from the date of registration, namely 01.07.2017. However, the same notice also suspended the GST registration with effect from 27.02.2026.
The Court held that the suspension of the GST registration through the impugned show cause notice was unwarranted. Accordingly, the notice was quashed to the extent it suspended the petitioner’s GST registration.
The Court directed the respondent authorities to pass orders on the show cause notice after following the guidelines laid down in Tvl. Suguna Cut Piece Center v. The Appellate Deputy Commissioner (ST) (GST), Salem and another [(2022) 99 GSTR 386].
