High Court of Madras14 July 2026

Eclipse Hospitality LLP (Earlier known as Viralminda Properties LLP) v. Superintendent of Central Excise GST Range I Adyar Division Chennai South

For assesseeRemanded

WP NO. 25429 OF 2026

The ruling in brief

Where petitioner’s application for fresh registration was rejected solely for non- filing of returns up to cancellation date after statutory due date for doing so had expired and no extension notification was issued, petitioner could not be compelled to do an impossible act, making rejection unsustainable and authorities were directed to reconsider subject to fulfillment of remaining registration conditions

Provisions considered

Section 25, read with section 37, of Central Goods and Services Tax Act, 2017/Tamil Nadu Goods and Services Tax Act, 2017 - Rule 9 of Central Goods and Services Tax Rules, 2017/Tamil Nadu Goods and Services Tax Rules, 2017

This summary is for general information and is not legal advice. Read the full decision and the applicable law before relying on it.

The ruling in brief

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CGST S.25

Eclipse Hospitality LLP (Earlier known as Viralminda Properties LLP) v. Superintendent of Central Excise GST Range I Adyar Division Chennai South

The ruling in brief

Provisions considered

Eclipse Hospitality LLP (Earlier known as Viralminda Properties LLP) v. Superintendent of Central Excise GST Range I Adyar Division Chennai South

The ruling in brief

Provisions considered

Read the full analysis

Neha v. Union of India

Neha v. Union of India

Nayan Jitendra Shah v. Superintendent

Read the full analysis