Tvl. Sri Balajee Udyog Vs Assistant Commissioner (ST)
Date: January 20, 2026
Subject Matter
Registration Cancellation Upheld for ITC Misuse, Non-Physical Goods Movement, and Dual Business Premises
Summary
A writ petition challenging the cancellation of GST registration was dismissed by the Madras High Court. The Court upheld the appellate authority's decision, finding that the petitioner failed to prove the actual physical movement of goods and the ge…
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT In this Writ Petition, the Petitioner is before this Court challenging the order dated 27.01.2025 passed in Appeal No.AP/GST/4237/2024, whereby, the petitioner’s appeal against the order dated 29.11.2024 has been rejected. Earlier, by the order dated 29.11.2024, the petitioner’s GST registration was cancelled. 2. The reasons given for cancellati…