Madras HC Revokes GST Cancellation Because Nil Returns Filed Due to Genuine Financial Hardship

Johnson Justin Vs State Tax officer (Madras High Court) The Madras High Court considered a writ petition challenging the order dated 24.05.2022 cancelling the petitioner’s GST registration. The petitioner submitted that due to financial and health problems, he had not carried out any business transactions and had filed “Nil” returns for three consecutive years. Consequently, his GST registration was cancelled. He expressed willingness to file pending returns and pay the entire tax liability along with applicable interest and penalty, and sought revocation of the cancellation, stating tha...