GST Returns can be filed for the period prior to cancellation of GST registration
Last updated: 06 October 2022
Court :
Madras High Court
Brief :
The Hon'ble Madras High Court in M. Mallika Mahal v. The Commissioner of Central GST and Central Excise [WP.Nos.10663 of 2022 dated August 17, 2022] held that the assessee should be permitted to file GST returns for the period before the cancellation of GST Registration and make payment of tax dues along with interest.
Citation :
WP.Nos.10663 of 2022 dated August 17, 2022
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Bimal Jain
Published in GST
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