Madras HC Quashes GST Registration Suspension as SCN Cannot Unwarrantedly Suspend Registration

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 prop...