Madras HC Allows Conditional Reinstatement of GST Registration, Bars ITC Adjustment

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 ha...