Non-Filing of GST Returns During COVID-19: Madras HC Restores Cancelled Registration Conditionally [Read Order]

The pandemic disrupted normal business functioning at whole and huge, observing that rigid enforcement of compliance timelines during such an unprecedented situation may not serve the ends of justice, the court observed
GST registration - GST return filing - Madras High Court - taxscan

The Madras High Court has restored the GST ( Goods and Services Tax ) registration of a petitioner whose registration was cancelled due to non-filing of GST returns during the COVID-19 pandemic conditionally. The petitioner had approached the Court challenging the cancellation order dated 04.01.2023, issued by the GST authorities, citing the complete disruption of…

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