Cancellation of GST Registration: Madras HC Permits filing of Returns/Payment of Dues for Prior Period, Advises State to facilitate Changes in GSTN [Read Order]

GST Registration - Madras HC - GSTN - taxscan

In a significant ruling, the Madras High Court has permitted the businesses to file returns for the period prior to the cancellation of GST Registration and make payment of tax dues along with interest. The Single Judge, while reiterating the order passed on 31st January this year, also advised the State to instruct GSTN to…

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M.Mallika Mahal vs The Commissioner of Central GST and Central Excise

Counsel for Appellant:   Mr.J.Vijayaraja

Counsel for Respondent:   Mr.V.Prasanth Kiran


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