Case Law Analysis
|Madras High Court
Rule 21A(2A) TNGST Act | Automatic GST Registration Suspension Without Adjudication Violates Natural Justice : Madras HC
Madras High Court rules that suspending GST registration under Rule 21A(2A) of the TNGST Act without completing adjudication is procedurally unfair. The court mandates restoration of registration upon compliance with conditions like filing pending returns and cash tax payments, reinforcing due process in tax administration.