Recent court decisions emphasize fairness in GST enforcement.

The Madras High Court (Velu Ramakrishnan v. Commissioner, Nov 8, 2025) held that registrations cancelled for procedural lapses should be revived if the business files pending returns and clears dues. This follows the Madras precedent set by Suguna Cut Piece Centre (Jan 31, 2022), which set a revival process: file pending returns within 45 days, pay dues in cash (no ITC offset) and allow automatic reactivation on compliance. Earlier, the Gujarat High Court (2020) ruled cancelling registration without a hearing breaches natural justice.