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GST Registration Cannot Be Permanently Cancelled for Procedural Lapse; Madras HC Orders Revival

11/11/2025

GST Registration Can’t Be Permanently Cancelled for Procedural Lapse; Madras HC Orders Revival

The Madras High Court has held that GST registration cannot be permanently cancelled for procedural lapse. The bench of Justice C. Saravanan held that the matter was fully covered by the earlier Suguna Cut Piece Center decision, which had laid down comprehensive guidelines for the revival of GST registrations cancelled due to non-filing of returns…

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Procedural Lapse

Mariya Paliwala https://www.jurishour.in/

Mariya is the Senior Editor at Juris Hour. She has 5+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started as a freelance tax reporter in the leading online legal news companies like LiveLaw & Taxscan.

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GST Registration Cannot Be Permanently Cancelled for Procedural Lapse; Madras HC Orders Revival

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