GST Returns can be filed for the period prior to cancellation of GST registration


Quick Summary
The Madras High Court has ruled that individuals can file GST returns for periods before their GST registration was cancelled. The court directed the authorities to update the GST portal to allow this. This decision came after a petitioner was initially denied the ability to file returns despite attempting to restore their registration.

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
Views : 1057

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