Cancelled GST registration can be restored upon fulfilment of conditions

Last updated: 18 January 2023
Quick Summary
The Madras High Court has ruled that a Goods and Service Tax (GST) registration, cancelled due to non-filing of returns, can be reinstated. This is possible if the taxpayer files all outstanding returns and settles any due taxes, fines, interest, and fees. The court extended this relief, previously granted in another case, to the petitioner, provided these conditions are met.

Court :
Madras High Court

Brief :
The Hon'ble Madras High Court in the matter of PitchaiahVenkateshprumal v. Superintendent of CGST & Central Excise [W.P(MD). No. 25743 of 2022 & W.M.P(MD) Nos. 19848 & 19850 of 2022 dated November 14, 2022]has held that cancellation of Goods and Service Tax ("GST") Registration due to non-filing of returns can be revoked if the assessee files the pending returns and pays the taxes, fines, interest along with fee due.

Citation :
[W.P(MD). No. 25743 of 2022 & W.M.P(MD) Nos. 19848 & 19850 of 2022 dated November 14, 2022]

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Bimal Jain
Published in GST
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