Presannaraj Vs Superintendent of GST and Central excise (Madras High Court)
Madras High Court has ruled to set aside the suo motu cancellation of a Goods and Services Tax (GST) registration belonging to Presannaraj, the petitioner, which had been cancelled due to the continuous non-filing of statutory returns for over six months. The court’s decision, delivered on June 9, 2025, follows a consistent line of judgments, primarily relying on the principles established in the seminal case of Tvl. Suguna Cutpiece Center Vs. Appellate Deputy Commissioner (ST) (GST) and others.
The petitioner had approached the court challenging the cancellation of GST Registration No:33HHBPP7912R1ZN, which was effected under Section 29(2) of the Central Goods and Services Tax (CGST) Act. The primary grievance stemmed from the automatic cancellation of the registration on the grounds of non-compliance with return filing obligations. The petitioner also sought a secondary direction for the first respondent, the Superintendent of GST and Central Excise, to ensure that GST amounts allegedly due to the petitioner from a second respondent were duly paid.
During the proceedings, both the learned counsel for the petitioner and the learned Senior Standing Counsel for the first respondent acknowledged that the core issue of GST registration cancellation over non-filing of returns was well-covered by previous judicial pronouncements of the Madras High Court. This consensus paved the way for a swift final disposal of the writ petition, even at the admission stage.
