GST registration cancelled due to non-filing of returns to be restored on filing of returns along with the tax and penalty

Last updated: 30 December 2022
Quick Summary
The Madras High Court has ruled that GST registration, even if cancelled for a prolonged period of non-filing of returns, can be restored. This decision follows the precedent set in an earlier case, allowing for the revival of registration once the outstanding tax and any penalties have been paid. The court extended this benefit to the petitioner, who had paid their dues after their appeal was initially rejected on grounds of limitation.

Court :
Madras High Court

Brief :
The Hon'ble Madras High Court in M/s Immanuvel Dharmaraja Store v. Appellate Deputy Commissioner (GST) [W.P. (MD) No. 23179 of 2022 dated October 10, 2022] has held that, GST registration shall be revived, in case where the GST Registration of the assessee was cancelled due to non-filing of returns for a long period and later on the assessee had paid the tax and the penalty.

Citation :
W.P. (MD) No. 23179 of 2022 dated October 10, 2022

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Bimal Jain
Published in GST
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