High Court of Madras25 June 2026

Tvl. SSM Construction v. Commissioner of CGST-and-Central Excise

For assessee

W.P (MD) NO. 17839 OF 2026

The ruling in brief

Where GST registration was cancelled and petitioner sought revival citing precedent in Tvl. Suguna Cutpiece Center v. Appellate Deputy 515 (Madras), impugned cancellation order was to be set aside and writ petition was to be allowed on identical terms

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.

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Related rulings

Calcutta High Court24 Sept 2026

For assesseeRemanded

Tvl. SSM Construction v. Commissioner of CGST-and-Central Excise

The ruling in brief

Provisions considered

Tvl. SSM Construction v. Commissioner of CGST-and-Central Excise

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