High Court of Madras1 September 2026

Ramalingam Chellapppa v. Superintendent

For assessee

WP (MD). NO. 25121 OF 2026

The ruling in brief

Where GST registration was cancelled and petitioner sought restoration, following precedent in Tvl. Suguna Cutpiece Center v. Appellate Deputy (Madras), cancellation was set aside and registration was directed to be restored subject to specified compliance conditions, as controversy was fully covered by that earlier decision and required no further examination on merits

Provisions considered

Section 29, read with section 30, of Central Goods and Services Tax Act, 2017/Tamil Nadu Goods and Services Tax Act, 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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Ramalingam Chellapppa v. Superintendent

The ruling in brief

Provisions considered

Ramalingam Chellapppa v. Superintendent

The ruling in brief

Provisions considered

Read the full analysis

Joydeb Karmakar @ Jaydeb Karmakar v. Union of India

Neptune Enterprise v. State of Gujarat

Md Qamaruddin Khan v. YRK Constructions

Read the full analysis